Ethnography is defined as a research methodology based on sustained, explicit, methodical
observation and paraphrasing of social situations in relation to their naturally occurring …

Abstract Since the Global Financial Crisis, corporate tax minimization strategies have come
under increasing public scrutiny. While the legitimacy of 'aggressive'practices has been …

The well‐known metaphor of 'panopticon', derived from Bentham's project and popularized
by Foucault, has long informed scholarly conversations in management and organization …

Accounting research on tax has primarily focused on documenting the income shifting
strategies of multinational corporations. However, no studies, as far as we are aware, have …

Prevailing criticism of tax minimization strategies is impacting contemporary business
decisions. While extant research has focused on an alleged 'moral'shift among large …

This special issue decenters tax as an analytic device for understanding the relationship
between state and citizen while examining the limits of social contract thinking. Focusing on …

Purpose This study offers a Bourdieu-oriented analysis of the tax compliance practice for
indigenous entrepreneurs in New Zealand. It examines the intersection of accounting and …

Purpose The purpose of this paper is to examine the challenges faced by Indonesian tax
auditors in auditing multinational transfer prices of intangible assets. This study then …

Purpose The authors study how communication agencies became important sites for the rise
of measurement expertise in the government of consumer conduct following the …

Drawing on theories of surveillance and interaction ritual, we explore the incentives
(disincentives) to analyst participation during the question-and-answer session (Q&A) which …