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Showing all Resources, Excluding Opac and Electronic and Premium resources

Non-employee individual taxpayer compliance: Relationship with income and perception of taxpayer

Author:Aqmarina Vaharani Paramaduhita and Elia Mustikasari
Publisher:Asian Journal of Accounting Research,
Abstract: Purpose The purpose of this paper is to determine what factors may affect taxpayer (TP) complianc…

The influence of ethical principles and policy awareness priming on university students’ judgements about ICT code of conduct compliance

Author:Deborah Richards, Salma Banu Nazeer Khan, Paul Formosa and Sarah Bankins
Publisher:Organizational Cybersecurity Journal: Practice, Process and People,
Abstract: Purpose To protect information and communication technology (ICT) infrastructure and resources ag…

Compliance with materiality in G4-sustainability reports by electric utilities

Author:Johannes Slacik and Dorothea Greiling
Publisher:International Journal of Energy Sector Management,
Abstract: Purpose Materiality as an emerging trend aims to make sustainability reports (SR) more relevant f…

Inheritance tax compliance – earmarking with normative value principles

Author:Jennifer Anna Stark and Erich Kirchler
Publisher:International Journal of Sociology and Social Policy,
Abstract: Purpose The purpose of this paper is to investigate the relationship of inheritance tax behavior …

Sharīʿah-compliance ratings of the Islamic financial services industry: a quantitative approach

Author:Muhammad Hanif
Publisher:ISRA International Journal of Islamic Finance,
Abstract: Purpose This study aims to develop a Sharīʿah-compliance rating mechanism for the Islamic financi…

Obtaining the best value for money through procurement planning: can procurement regulatory compliance intervene?

Author:Ismail Abdi Changalima, Ismail Juma Ismail and Shadrack Samwel Mwaiseje
Publisher:Journal of Money and Business,
Abstract: Purpose While empirical studies establish the importance of procurement planning in achieving val…

How can tax compliance be incentivized? An experimental examination of voice and empathy

Author:Mariam AbdelNabi, Khedr Wanas and Sarah Mansour
Publisher:Review of Economics and Political Science,
Abstract: Purpose Tax evasion is an economic crime that nearly all world countries suffer from. Its consequ…

Regulating internet access in UK public libraries: legal compliance and ethical dilemmas

Author:Adrienne Muir, Rachel Spacey, Louise Cooke and Claire Creaser
Publisher:Journal of Information, Communication and Ethics in Society,
Abstract: Purpose This paper aims to consider selected results from the Arts and Humanities Research Counci…

The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance

Author:Sadress Night and Juma Bananuka
Publisher:Journal of Economics, Finance and Administrative Science,
Abstract: Purpose The purpose of this paper is to examine the mediating effect of adoption of electronic ta…

Standards compliance, participation in the global value chain and the value-added of labour: evidence from Vietnam’s small-and-medium-sized enterpris…

Author:Minh Ngoc Le and Hoang Long Chu
Publisher:Fulbright Review of Economics and Policy,
Abstract: Purpose The authors investigate the impact of standards compliance on the participation in the gl…
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