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 ...

Using a single case study of a highly innovative medical device company engaged in two types of innovation (technological and customer-oriented), this paper examines the nature of the relationship between mutually reinforcing ...

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 ...

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 ...

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. ...

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? AbstractThe Revenue Online Service (ROS) is one of the first e-government initiatives introduced in Ireland. The primary purpose of ...

It was over a quarter of a century ago that information from the financial statements was used to benchmark the efficiency and effectiveness of local government in the US. With the global adoption of New Public Management ...

Abstract Purpose Despite extensive adoption of Simons’ Levers of Control (LoC) framework, there is still considerable diversity in its operationalization which impedes the coherent development of the literature and ...

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 ...