The development of a scale to measure SMEs tax compliance in Nigeria: An adaptation of Fischer's model
An empirical investigation of the audit expectation gap: Evidence from Cameroon
Does the importance of relevance and faithful representation differ between GAAP and tax reporting? A discussion of the trade-offs between cash-basis, accrual-basis, and fair value accounting methods
Taxing the informal sector through presumptive taxes in Zimbabwe: An avenue for a broadened tax base, stifling of the informal sector activities or both
Role of the agency theory in implementing management's control
The market impact of mergers and acquisitions on acquiring firms in the U.S.
Evaluating taxpayersâ€™ attitude and its influence on tax compliance decisions in Tamale, Ghana
The contextual framework of corporate income tax evasion