May 2015

An empirical analysis of taxpayers’ fairness preferences from Canada’s Taxpayer Bill of rights

Many countries have adopted a taxpayer charter or equivalent, which governs the relationship between taxpayers and tax authorities. However, little is known about the extent to which these charters are constructed in accordance with widely accepted fairness dimensions, as well as the relative importance of taxpayer charter rights within each fairness dimension. This research investigates the Canadian taxpayer charter...

Author(s): Jonathan Farrar

May 2015

Employees’ compensation: Do taxes play any role? Evidence from the compensation-taxation literature

Compensation incentive schemes are mainly driven by the need to align owner-manager interests in the real corporate world of separation of ownership and control. We find that the role of taxes and its implication for employees’ compensation is, at best, evidently inconclusive in the compensation-taxation literature. Using a literature review/synthesis of the existing research approach, we begin by identifying...

Author(s): Akinloye Akindayomi and Adesola Adeduro Ogunmakin

May 2015

Ethics education in management accounting studies: Evidence from business schools in Ghana

Management accounting in recent times, and perhaps rightly so, has begun to gain recognition as a profession separate and complimentary to financial accounting. Evidence exists to suggest that management accountants are exposed to a unique set of ethical challenges within industry and that a significant high number of management accountants have engaged in unethical practices in performing their jobs. For the accounting...

Author(s): Randolph Nsor-Ambala and Joseph Mensah Onumah