This synthesis covers academic research on the use of valuation, tax, information
technology (IT), and forensic specialists on audit engagements. The importance and role of …

This paper is a response to Sikka's 'Smoke and Mirrors: Corporate Social Responsibility and
Tax Avoidance'. We believe that 'Smoke and Mirrors'(hereafter S&M) identifies an area of …

Purpose Based on the scarcity and the fragmented nature of the literature in the field of
knowledge management (KM) and crisis, this paper aims to present a systematic literature …

Boundaries are ubiquitous in modern social life, and the work of creating and maintaining
boundaries is particularly evident within regulatory fields. Through the analysis of a recent …

Taxation in general and tax evasion in particular are inherently geographical in nature, but
only a small number of geographers have focused on them. In this progress report I present …

Recently, there has been an increased focus on finance as a form of control in corporations.
In this paper, we explore financialization as an employee control strategy in a Big Four …

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

Tax practitioners play a crucial role in the degree of taxpayers' compliance–a role that has
increased as tax systems worldwide have become more complex. However, little is known …

Auditors often rely on the assistance of specialists from such fields as tax, information
technology, valuation, and forensic accounting. Integration of the work of specialists with the …

This study investigates the moderating role of political party affiliation in the relationship
between tax knowledge, service quality, and tax compliance. The study gathered data from …