2020
DOI: 10.35808/ijeba/481
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The Strength of Audits, Reporting Standards and Corruption, on Tax Evasion: A Cross-Country Study

Abstract: Purpose: The study aims to examine the influence of audits, reporting standards and corruption on tax evasion on selected countries. Design/Methodology/Approach: Tax evasion is measured using the shadow economy estimation and a tax evasion survey from the IMD World Competitiveness Yearbook by using a sample of 132 countries in th eperiod 2008-2015. Data were analyzed using Ordinary Least Square regression (OLS) and multilevel mediation analysis. Findings: The results showed that improving audit quality and rep… Show more

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Cited by 4 publications
(2 citation statements)
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“…The average value illustrates that, in general, during the observation period, the quality of LKPD for provincial governments in Indonesia is very high. This outlines preparing and presenting financial statements following Government accounting rules (SAP) (Hudori & Mustikasari, 2020).…”
Section: Resultsmentioning
confidence: 99%
“…The average value illustrates that, in general, during the observation period, the quality of LKPD for provincial governments in Indonesia is very high. This outlines preparing and presenting financial statements following Government accounting rules (SAP) (Hudori & Mustikasari, 2020).…”
Section: Resultsmentioning
confidence: 99%
“…Several empirical studies have examined the determinants of ARS strength (Boolaky, 2012; Boolaky et al, 2012; Boolaky & Cooper, 2015; Boolaky & O'Leary, 2011). Also, another strand of research is specifically dedicated to examining the relationship between ARS and country‐level governance (Avram et al, 2015), financial reporting quality (Achim, 2018), and tax evasion (Hudori & Mustikasari, 2020). Such studies shed some light on the relevance and significance of ARS; however, very few have directly examined the effect of ARS on auditing functions generally and audit costs specifically.…”
Section: Background and Hypothesis Developmentmentioning
confidence: 99%