Auditor-provided tax services and tax avoidance: evidence from spain. In this paper, the researchers investigate the relationship between auditor-provided tax services (APTS) and tax avoidance in Spain. As a result of a recently enacted EU legislation, APTS is seriously restricted within the EU. The evidence available so far for the US provides consistent support for […]
Quel est le rôle joué par le conseil d’administration dans les stades de croissance d’une PME?
Le conseil d’administration, un organe de gouvernance soutenant les différents stades de croissance des PME. La croissance d’une entreprise a été souvent décrite théoriquement comme un processus biologique suivant un cycle de vie où le déclin est situé inéluctablement après les étapes de création, d’expansion et enfin, de maturité. Un modèle intégratif de croissance suivant […]
Des effets de l’infiltration mafieuse sur la performance des marchés publics.
The effects of mafia infiltration on public procurement perofrmance. In this paper, the researchers examine the effects of Mafia infiltration on public procurement performance, based on a sample of 68,063 public work contracts (PWC) awarded by Italian municipalities over the period2012–2017. 687 PWC are identified as Mafia-infiltrated, either because of being awarded by municipal councils […]
Comment naissent les professions? Un exemple avec la comptabilité carbone.
Institutional work in the birth of a carbon accounting profession Within the emergent professional field of carbon accounting, the authors analyse the institutional work that gives birth to a nascent profession in a multi-actor arena, contributing to enhancing our understanding of the birth of professions – in their very first steps and infancy.The study employs […]
Du code d’éthique au comité d’éthique: le choix du conseil d’administration
For more information, please visit the following link: Board-level ethics committees in large European firms For more information, please visit the following link: Board-level ethics committees in large European firms Diego Ravenda, professeur associé, Dr Linkedin Josep Garcia-Blandon, Universitat Ramon Llull David Castillo-Merino, Universitat Ramon Llull Josep Maria Argiles-Bosch, Universitat de Barcelona Board-level ethics committees […]