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
Citation
KANAGARETNAM, Kiridaran; LEE, Jimmy; LIM, Chee Yeow; and LOBO, Gerald J..
Institutions and corporate tax evasion: A review of the literature and a methodological exploration. (2024). Journal of International Accounting Research. 23, (1), 115-137.
Available at: https://ink.library.smu.edu.sg/soa_research/2029
Copyright Owner and License
Authors
Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.
Additional URL
https://doi.org/10.2308/JIAR-2021-082