Purpose The aim of this paper is to provide critical reflections on the role of standard setters
and the endeavours of various organisations to provide sustainability reporting standards …

Transfer pricing for tax purposes has long been contentious, but recent political and public
concerns about tax avoidance have energised critiques of current rules and debates about …

Given the importance of fairness in the public acceptance of tax systems (Mirrlees et al.,
2011), understanding the role of political elites in the tax design process and how this …

Accounting research on tax has primarily focused on documenting the income shifting
strategies of multinational corporations. However, no studies, as far as we are aware, have …

This paper aims to bring to the attention of the accounting research community the
opportunities and challenges associated with using public inquiry data for accounting …

We investigate what happens when accounting professionals come under external pressure
to change established practices. We focus on corporate tax transparency, which has …

In recent times, corporations have been scrutinized for their tax behavior. Various groups of
stakeholders have expressed their concern over certain corporate tax strategies that allow …

We investigate how local actors in the Romanian financial reporting field mobilize their
indigeneity to enact and operationalize transnational financial reporting models in a context …

Prior literature has reported mixed results on whether corporate social responsibility (CSR)
activities are associated with more or less tax avoidance. These past results may be …

Prevailing criticism of tax minimization strategies is impacting contemporary business
decisions. While extant research has focused on an alleged 'moral'shift among large …