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Tax and performance measurement: an inside story
Against the background of increasing regulation and spotlight on the tax position of MNEs, this study explores the relationship between tax and performance measurement. The paper is informed by a series of in-depth ...
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 ...
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. ...
E-Government in the Irish Revenue: the Revenue On-Line Service (ROS) - a success story?
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 ...