Do peers matter for tax saving?
This study aims to investigate if peers’ tax-saving success influences a firm’s tax aggressiveness. Relying on the inter-dependence amongst firms, the proposition that a firm would change its tax payment decisions is when it observes that its peer group achieves tax-saving success. A peer group was defined as the five firms most similar in size to the focal firm in the same industry. The authors examine...
Information collection concern, procedural justice, and intention to use online tax software: A process model
Redefining the taxpayer and tax administrator relationship in Nigeria: A relational agency model perspective
While revisiting the agency theory and how it models the relationship between a principal and an agent, we assess, through participant observation, the optimal contract form for the ubiquitous relationship, where a principal, delegates work to an agent. This forms the basis of the study, as it attempts to redefine the relationship between the taxpayer and the tax administrator. This research is an attempt to reverse the...
Trend analysis of the immediate post-adoption effects of IFRS 9: An emerging market evidence
IFRS 9 is a global standard whose impact is expected to vary depending on banks’ credit risk approach, size, and country of incorporation. Therefore, it is imperative to study the implementation effects of IFRS 9 in all regions in which IFRS 9 has been implemented. This paper examines the first-time post-adoption effects of IFRS 9 in the Ghanaian banking sector and addresses the gap in empirical academic...