Category: Gouvernance & Institutions
Have you ever dreamed of becoming a Full Professor of Accounting in Spain? Well, think twice.
Et si la composition par genre du conseil d’administration avait des effets sur l’agressivité fiscale des entreprises?
La présence d’immigrants d’origine non-UE affecte-elle les pratiques d’évitement de l’impôt sur le travail ?
An Empirical Italian Spatial Analysis In this paper, the researchers investigate whether the geographic concentration of non-EU immigrants in the various Italian provinces affects labour tax avoidance (LTAV) practices adopted by firms located in the same provinces, as well as in the neighbouring provinces, and operating in construction and agriculture industries that mostly employ immigrants […]
L’audit conjoint obligatoire: un audit de meilleure qualité?
Mandatory joint audit and audit quality in the context of the European blue chips This study investigates audit quality under joint and single audit regimes with a sample of large European firms. Both, the economic relevance of these companies, and the fact that the impact of joint audit on audit quality should be stronger when […]