Matches in SemOpenAlex for { <https://semopenalex.org/work/W2806828080> ?p ?o ?g. }
Showing items 1 to 97 of
97
with 100 items per page.
- W2806828080 endingPage "162" @default.
- W2806828080 startingPage "149" @default.
- W2806828080 abstract "Purpose The purpose of this paper is to examine the relationship between the quality of management schools and tax evasion and tests whether the strength of auditing and reporting standards moderates such a relationship. Design/methodology/approach Tax evasion is measured using the macro-indirect approach based on Schneider, Buehn and Monterngro (2010). The quality of management schools is collected from The Global Competitiveness Report for 2014-2015. Findings On the basis of sample of 137 countries, the authors document that the level of tax evasion is negatively associated with the quality of management schools and the strength of auditing and reporting standards. When the authors distinguish between low- and high-strength of auditing and reporting standards countries, the authors find that the negative and significant association remains stable only for high-strength of auditing and reporting standards countries. Practical implications These results imply that the quality of management schools through its output (managers, fiscal controllers, auditors and businessmen) may increase the tendency of individuals in a given country to comply with tax rules and that legal enforcement may affect the ethical behaviours of these actors with regard to tax evasion. Originality/value The empirical findings have policy implications for governments with high levels of tax evasion since they highlight the importance of the quality of higher educational system in shaping tax compliance behaviour." @default.
- W2806828080 created "2018-06-13" @default.
- W2806828080 creator A5013498257 @default.
- W2806828080 creator A5023094230 @default.
- W2806828080 date "2018-06-08" @default.
- W2806828080 modified "2023-09-26" @default.
- W2806828080 title "Quality of management schools, strength of auditing and reporting standards and tax evasion" @default.
- W2806828080 cites W1526629257 @default.
- W2806828080 cites W1831451092 @default.
- W2806828080 cites W1905190308 @default.
- W2806828080 cites W1974945896 @default.
- W2806828080 cites W1994307847 @default.
- W2806828080 cites W2011637416 @default.
- W2806828080 cites W2032617217 @default.
- W2806828080 cites W2035994918 @default.
- W2806828080 cites W2046438723 @default.
- W2806828080 cites W2049431794 @default.
- W2806828080 cites W2051250216 @default.
- W2806828080 cites W2051918788 @default.
- W2806828080 cites W2059410657 @default.
- W2806828080 cites W2066507929 @default.
- W2806828080 cites W2093103889 @default.
- W2806828080 cites W2147506301 @default.
- W2806828080 cites W2308475102 @default.
- W2806828080 cites W2328692787 @default.
- W2806828080 cites W2609064596 @default.
- W2806828080 cites W3122641214 @default.
- W2806828080 cites W790811107 @default.
- W2806828080 doi "https://doi.org/10.1108/emjb-05-2017-0017" @default.
- W2806828080 hasPublicationYear "2018" @default.
- W2806828080 type Work @default.
- W2806828080 sameAs 2806828080 @default.
- W2806828080 citedByCount "13" @default.
- W2806828080 countsByYear W28068280802019 @default.
- W2806828080 countsByYear W28068280802020 @default.
- W2806828080 countsByYear W28068280802021 @default.
- W2806828080 countsByYear W28068280802022 @default.
- W2806828080 crossrefType "journal-article" @default.
- W2806828080 hasAuthorship W2806828080A5013498257 @default.
- W2806828080 hasAuthorship W2806828080A5023094230 @default.
- W2806828080 hasConcept C100001284 @default.
- W2806828080 hasConcept C111472728 @default.
- W2806828080 hasConcept C121955636 @default.
- W2806828080 hasConcept C138885662 @default.
- W2806828080 hasConcept C140181557 @default.
- W2806828080 hasConcept C144133560 @default.
- W2806828080 hasConcept C162324750 @default.
- W2806828080 hasConcept C166052673 @default.
- W2806828080 hasConcept C17744445 @default.
- W2806828080 hasConcept C199521495 @default.
- W2806828080 hasConcept C199539241 @default.
- W2806828080 hasConcept C203014093 @default.
- W2806828080 hasConcept C2779530757 @default.
- W2806828080 hasConcept C2779777834 @default.
- W2806828080 hasConcept C2781251061 @default.
- W2806828080 hasConcept C2989421709 @default.
- W2806828080 hasConcept C86803240 @default.
- W2806828080 hasConcept C8891405 @default.
- W2806828080 hasConceptScore W2806828080C100001284 @default.
- W2806828080 hasConceptScore W2806828080C111472728 @default.
- W2806828080 hasConceptScore W2806828080C121955636 @default.
- W2806828080 hasConceptScore W2806828080C138885662 @default.
- W2806828080 hasConceptScore W2806828080C140181557 @default.
- W2806828080 hasConceptScore W2806828080C144133560 @default.
- W2806828080 hasConceptScore W2806828080C162324750 @default.
- W2806828080 hasConceptScore W2806828080C166052673 @default.
- W2806828080 hasConceptScore W2806828080C17744445 @default.
- W2806828080 hasConceptScore W2806828080C199521495 @default.
- W2806828080 hasConceptScore W2806828080C199539241 @default.
- W2806828080 hasConceptScore W2806828080C203014093 @default.
- W2806828080 hasConceptScore W2806828080C2779530757 @default.
- W2806828080 hasConceptScore W2806828080C2779777834 @default.
- W2806828080 hasConceptScore W2806828080C2781251061 @default.
- W2806828080 hasConceptScore W2806828080C2989421709 @default.
- W2806828080 hasConceptScore W2806828080C86803240 @default.
- W2806828080 hasConceptScore W2806828080C8891405 @default.
- W2806828080 hasIssue "2" @default.
- W2806828080 hasLocation W28068280801 @default.
- W2806828080 hasOpenAccess W2806828080 @default.
- W2806828080 hasPrimaryLocation W28068280801 @default.
- W2806828080 hasRelatedWork W1839452030 @default.
- W2806828080 hasRelatedWork W1940853855 @default.
- W2806828080 hasRelatedWork W1971350065 @default.
- W2806828080 hasRelatedWork W1977061326 @default.
- W2806828080 hasRelatedWork W2159232701 @default.
- W2806828080 hasRelatedWork W3119521567 @default.
- W2806828080 hasRelatedWork W3124337629 @default.
- W2806828080 hasRelatedWork W3201138707 @default.
- W2806828080 hasRelatedWork W4285492234 @default.
- W2806828080 hasRelatedWork W2732319609 @default.
- W2806828080 hasVolume "13" @default.
- W2806828080 isParatext "false" @default.
- W2806828080 isRetracted "false" @default.
- W2806828080 magId "2806828080" @default.
- W2806828080 workType "article" @default.