Publication Type

Journal Article

Version

acceptedVersion

Publication Date

3-2024

Abstract

We first review the recent research published in JIAR on the influence of international institutions on accounting practices and follow it with a discussion of the literature studying the influence of institutions on tax avoidance and tax evasion. We then explore a new methodological approach that draws on the theory of institutional hierarchy proposed by Williamson (2000) and examine the relative importance of three broad types of institutions (informal, formal and media) in curtailing perceived tax evasion activities. We contribute to the international accounting literature by summarizing the recent research that addresses tax avoidance and tax evasion and providing preliminary evidence on how employing an institutional hierarchy approach can address the interdependencies between commonly used institutional factors.

Keywords

Perceived tax evasion, Tax avoidance, Institutional economics, Institutional hierarchy, Accounting practices

Discipline

Accounting | Corporate Finance

Research Areas

Corporate Governance, Auditing and Risk Management

Publication

Journal of International Accounting Research

Volume

23

Issue

1

First Page

115

Last Page

137

ISSN

1542-6297

Identifier

10.2308/JIAR-2021-082

Publisher

American Accounting Association

Copyright Owner and License

Authors

Additional URL

https://doi.org/10.2308/JIAR-2021-082

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