The Mediating Effect of Tax Fairness on the Relationship Between Knowledge, Complexity and Voluntary Tax Compliance

Autor: Anna Azriati Che Azmi, Suria Zainuddin, Mohd Zulkhairi Mustapha, Yusni Nawi

Publikováno v: Asian Journal of Accounting Perspectives, Vol 9, Iss 1, Pp 1-12 (2016)

This study aims to examine the mediating role of tax fairness on the relationship between tax knowledge, tax complexity, and voluntary tax compliance. Based on 200 samples of taxpayers, it is found that tax knowledge increases tax fairness perception

Externí odkaz: https://doaj.org/article/85ef7f57924c4a6f867959a8f606f785

Comparative Accounting â€' Is It Still Relevant in Today’s Global Era of Convergence?

Autor: Wan Fuziraihan Wan Abdul Rahim, Shahrul Zariah Mastuki, Yusni Nawi, Ervina Alfan

Publikováno v: Asian Journal of Accounting Perspectives, Vol 2, Iss 1 (2009)

This essay discusses the relevance of comparative accounting in the midst of convergence efforts championed by the international accounting standard setter – the International Accounting Standards Board (IASB). Obstacles to comparability in re

Externí odkaz: https://doaj.org/article/ec02985d7c93475ea4c795ab3ec3a91d

Comparative Accounting – Is It Still Relevant in Today’s Global Era of Convergence?

Autor: Shahrul Zariah Mastuki, Yusni Nawi, Wan Fuziraihan Wan Abdul Rahim, Ervina Alfan

Publikováno v: Asian Journal of Accounting Perspectives, Vol 2, Iss 1, Pp 79-83 (2009)
Asian Journal of Accounting Perspectives, Vol 2, Iss 1 (2009)

This essay discusses the relevance of comparative accounting in the midst of convergence efforts championed by the international accounting standard setter – the International Accounting Standards Board (IASB). Obstacles to comparability in re

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b9ae9924b8622b6e0a4826786df9415b
https://ajap.um.edu.my/article/view/3648