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Accounting and Auditing

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Posts: 9

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How effective are R&D tax incentives? Reconciling micro and macro evidence

Published: January 29, 2025 00:00

Recent firm-level studies find R&D tax incentives to be much more effective at stimulating firms' R&D investment than what aggregate analyses indicate. Based on a distributed analysis of official R&D survey and administrative tax relief micro-data for 19…

Corporate Information Disclosure for Sustainable Financial Investment: Challenges and Contradictions in Reporting the ‘S’ in ESG in South Korea

Published: January 15, 2025 00:00

We investigate ESG (Environmental, Social, and Governance) information disclosure and reporting practices among South Korea’s largest publicly traded companies from 2018 to 2023. We focus on corporate reporting on employment practices within the ‘S’ pillar…

The Determinant Factors of Auditor Switching: Evidence from Accounting Firm

Published: December 31, 2024 00:00

" Objective - This research examines the factors that influence auditor switching. It was conducted for financial auditors. The factors consist of audit tenure, time budget pressure, and independence toward auditor switching, with professional ethics as a…

Islamic Republic of Mauritania: Selected Issues

Published: December 20, 2024 00:00

The paper examines domestic revenue mobilization in Mauritania and proposes strategies to enhance tax revenue collection to address fiscal sustainability challenges and finance critical investment projects. Despite recent progress, Mauritania’s tax-to-GDP…

Tax rate cuts and tax compliance – the Laffer curve revisited

Published: December 19, 2024 00:00

The paper shows how tax rate cuts can increase revenues by improving tax compliance. The intuition is that tax evasion has externalities: tax evaders protect each other, because they tie down limited enforcement capacity. Thus, relatively small tax rate…

Risk Disclosure and Related Assurance Services

Published: December 11, 2024 00:00

Companies are exposed to various risks in their day-to-day business that can affect their financial performance, competitiveness, and long-term profitability. Trends such as globalization and rapid technological development are changing the dynamics of and…

Tax complexity and individual tax compliance costs of the personal income tax in Canada, 1985-2023: a synthesis

Published: December 9, 2024 00:00

This paper presents evidence on the evolution of both the complexity of the personal income tax system and the compliance costs incurred by personal income tax filers(PIT) in Canada. The complexity is measured using three indicators: ;length of federal…

Why Do Banks Fail? The Predictability of Bank Failures

Published: November 22, 2024 00:00

Can bank failures be predicted before they happen? In a previous post, we established three facts about failing banks that indicated that failing banks experience deteriorating fundamentals many years ahead of their failure and across a broad range of…

Attractiveness of the accountancy profession

Published: October 31, 2024 00:00

This research was commissioned by the Foundation for Auditing Research (FAR). The motivation for the research is the growing shortage of accountants. In this report, we have tried to find answers to the questions: • How do we retain accountants working at…