Purpose The aim of this study is to examine continuous auditing in the digital age from the
perspective of audit firm employees. It also investigates contemporary factors affecting …

Most governments attempt to fight and reduce tax evasion. A dilemma arises about whether
policies should encourage the ethical behavior of firms (an informal institution) or strengthen …

Purpose The increasing adoption of digital technologies such as social media have
changed the way consumers share knowledge about products and services among each …

Is corporate tax avoidance associated with board meetings and attendance? Despite the
large amount of research in management and finance on the impact of boards in several firm …

Purpose The purpose of this paper is to investigate consumer's attitude towards cause-
related marketing (CRM). In detail, it aims to assess the relationship between CRM and …

Purpose Governments count on tax revenues in order to finance their fiscal and social
activities. The purpose of this paper is to analyse the citizens' conception of tax compliance …

Businesses operate in a dynamic environment that is constantly changing and in which they
are undermined by various risks. One in particular, is that of cyber security. Internal auditors …

Purpose This paper aims to investigate the relationship between the strength of auditing and
reporting standards (SARS) and money laundering, and test whether the SARS moderates …

Purpose Management education has received an immense amount of attention from both
scholars and practitioners in the last few decades. Most research efforts have aimed at …

The effect of the strength of auditing and reporting standards on infrastructure quality in Africa:
do ethical behaviour of firms and judicial independence matter? | Emerald Insight Books and …