This paper reports a systematic literature review of articles published over the past 35 years
on cross-cultural issues in business ethics. A screening process resulted in a final sample of …

Purpose No country is free from financial crime issues. Therefore, this paper aims to
discover how to control financial crime from the perspective of national culture …

Most governments attempt to fight and reduce tax evasion. A dilemma arises about whether
policies should encourage the ethical behavior of firms (an informal institution) or strengthen …

This study uses a sample of 25 OECD countries to examine the association between CSR,
national governance and tax evasion at the country level. The interaction between country …

This study examines the role of institutional environment quality (IEQ) in the relationship
between national culture (NC) and tax evasion (TE). Prior research examined the direct …

Based on stakeholder theory, resource-based theory, and decision theory, this study
explores the relationship between information technology governance and internal …

Purpose This research aims to describe the factors influencing the tax morale of
entrepreneurs in the Brazilian telecommunications industry. Design/methodology/approach …

Purpose This paper aims to examine the impact of carbon emissions (carbon dioxide [CO2])
reduction on tax evasion behaviour. Design/methodology/approach This study uses data …

Drawing on institutional theory, this study tests the effect of government efficiency on tax
evasion by considering the mediating role of ethics and control of corruption. The different …

We examine whether the strength of norms and tolerance for deviations play a role in
explaining cross‐country differences in tax evasion (TEVA). We also investigate the effects …