...Wen-Jye Hung; Pei-Gi Shu; Yi-Yin Ruan; Yamin Wang Purpose This study aims to investigate the impact of auditor industry specialization (AIS) on clients’ tax planning at the audit firm level and individual auditor level, respectively. Design/methodology/approach The study’s sample consists...

...Mahfoudh Hussein Mgammal Purpose The purpose of this study is to examine the impact of tax planning (TP), which measured by the component of tax saving (TS), namely, permanent differences (PDs), temporary differences (TDF), foreign tax rates (FTRs) differentials and tax losses (TLOS) on tax...

... education and ethical behaviour typically do not attempt to measure actual behaviour. Instead, responses on a defining issues test are used as an indicator of behaviour. Ethics education Ethical behaviour Business ethics Tax evasion Tax planning Education Experimental research New Zealand...