An integrative model in predicting corporate tax fraud

Purpose This paper presents an integrative model in predicting corporate tax fraud. Design/methodology/approach This paper is grounded on three theories, namely, the theory of reasoned action, theory of planned behaviour and the 'Fraud Diamond Theory'. Findings By integrating these three t...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	Journal of financial crime 2014-09, Vol.21 (4), p.424-432
Hauptverfasser:	Mohd Yusof, Nor Azrina, Lai, Ming Ling
Format:	Artikel
Sprache:	eng
Schlagworte:	Attitudes Behavior Compliance Corporate income tax Corporate taxes Decision making Fraud Influence Studies Tax audits Tax evasion Theory
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!