Purpose Tax evasion has been a major problem for governments around the world, with
innovative and ever-changing schemes making the practice increasingly difficult to regulate …

Purpose The purpose of this paper is to study the relationship between internal audit
organisational status, competencies, activities and fraud management. As a corollary, this …

This study aims to analyze the effect of fraud pentagon on fraudulent financial statements
with audit committee as moderating variable. The population of this study was the property …

Purpose–The pervasiveness of tax non-compliance remains a serious concern to most tax
authorities around the world. The negative impact of tax non-compliance on the economy …

This study investigates the dark side of corporate teamwork culture on firms' financial
reporting behaviors. We used a novel corporate culture measurement developed by …

This study aims to analyse tax noncompliant activities by specifically examining the effect of
tax amnesty on taxpayers' compliant behaviour. Indonesia is taken as a case study since it is …

Purpose The purpose of this study is to investigate the relationship between tax evasion and
certain demographic factors such as location, engagement of tax agent, size and type of …

Purpose This study aims to compare machine learning models, datasets and splitting
training-testing using data mining methods to detect financial statement fraud …

Penelitian ini bertujuan untuk menguji pengaruh rasio keuangan yang diproksikan dengan
rasio Financial Leverage, Profitability, Asset Composition, Liquidity dan Capital Turnover …

Purpose This paper aims to review the performance of corporate governance practices in
Malaysia from the beginning of the 21st century until recently. This paper also highlights the …