Table 5 Methodologies and approaches in... | Emerald Publishing

Table 5

Methodologies and approaches in transfer pricing research

Author	Methodology	Finding	Theoretical gap	Empirical gap	Problem
Muhammadi et al. (2016)	Open-ended interviews	Intangible property transfer pricing audits provide various issues for Indonesian tax auditors			Comparing multinational company transfer pricing in different contexts using consistent approaches
Rathke (2015)	Theoretical Model	Firms have more flexibility to manipulate transfer prices if the market range is large or unclear due to the arm's length principle	Lacks practical facts to substantiate its theoretical results		Studying how transfer pricing manipulation affects corporate and economic competitiveness
Nguyen et al. (2020)	Positivist research philosophy, deductive reasoning, quantitative research methods	Tax authority capacity will likely affect transfer pricing			Investigating the relationship between tax authority capacity and transfer pricing
Omar and Zolkaflil (2015)	Quantitative research using financial data	56 MNCs had subsidiaries in tax haven jurisdictions out of the 60 MNCs examined	Without considering other pertinent effects, profit shifting is examined from a single perspective		Investigating the prevalence of profit shifting through transfer pricing
Chan et al. (2015)	Statistical Analysis, Sensitivity Check, Robustness Check	Over the past 20 years, auditing multinational corporations has become the primary focus of Chinese tax officials			Examining the auditing practices related to transfer pricing

Author	Methodology	Finding	Theoretical gap	Empirical gap	Problem
Muhammadi et al. (2016)	Open-ended interviews	Intangible property transfer pricing audits provide various issues for Indonesian tax auditors			Comparing multinational company transfer pricing in different contexts using consistent approaches
Rathke (2015)	Theoretical Model	Firms have more flexibility to manipulate transfer prices if the market range is large or unclear due to the arm's length principle	Lacks practical facts to substantiate its theoretical results		Studying how transfer pricing manipulation affects corporate and economic competitiveness
Nguyen et al. (2020)	Positivist research philosophy, deductive reasoning, quantitative research methods	Tax authority capacity will likely affect transfer pricing			Investigating the relationship between tax authority capacity and transfer pricing
Omar and Zolkaflil (2015)	Quantitative research using financial data	56 MNCs had subsidiaries in tax haven jurisdictions out of the 60 MNCs examined	Without considering other pertinent effects, profit shifting is examined from a single perspective		Investigating the prevalence of profit shifting through transfer pricing
Chan et al. (2015)	Statistical Analysis, Sensitivity Check, Robustness Check	Over the past 20 years, auditing multinational corporations has become the primary focus of Chinese tax officials			Examining the auditing practices related to transfer pricing

Source(s): Table created by author