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Ireland's introduction of transfer pricing: a new institutional theory perspective
(Irish Accounting and Finance Association, 2014)
This article explores the rationale for Ireland’s introduction of transfer pricing legislation in 2010. For most multinational corporations, tax planning involves structuring the business in a way that justifi es the ...
Tax professionals at work in Silicon Valley
(Elsevier, 2015-10-21)
This paper analyses a previously unexamined but nonetheless important facet of modern society the nature and impact of the relationship between in-house tax professionals in large multinational organizations, and the ...
Audit quality threatening behaviours: perceptions of auditees
(Irish Accounting and Finance Association, 2015)
Previous research has found that audit staff engage in audit quality threatening behaviours (QTB). Auditee personnel interact with audit staff during fieldwork, and their perceptions of QTB are reported in this paper. ...
Financial policies and practices of companies listed on the Irish Stock Exchange
(vLex Ireland, 2010-12)
This paper reports the results of a recent comprehensive survey of the chief financial officers of companies listed on the Irish Stock Exchange. The survey focused upon three major areas of financial policy and practice: ...
E-Government in the Irish Revenue: the Revenue On-Line Service (ROS) - a success story?
(Wiley, 2015-09-16)
e-Government in the Irish Revenue: The Revenue On-Line Service (ROS) a success story? AbstractThe Revenue Online Service (ROS) is one of the first e-government initiatives introduced in Ireland. The primary purpose of ...
New institutional sociology and the endogeneity of law
(Routledge, 2012)
[No abstract available]
Perceptions of information system success in the public sector: Webmasters at the steering wheel?
(Emerald, 2012)
Purpose - This study explores the relationships between constructs of Information System
(IS) success in the public sector, as perceived by webmaster intermediaries, and investigates
how user testing affects these ...
A Delphi study on collaborative learning in distance education: The faculty perspective
(2011)
This paper focuses on the factors that influence collaborative learning in distance education. Distance education has been around for many years and the use of collaborative learning techniques in distance education is ...