Transparency



Is tax information on financial statements useful for stakeholders? It has been an important question for accounting scholars as disclosure requirements have increased, and a… Read More ›

Accounting for Uncertain Tax Positions and Lenders’ Risk Evaluations

Several governments around the world have recently passed measures to increase tax transparency. For instance, the UK now requires large firms to publish the firm’s… Read More ›

An Indirect Effect of Mandated Tax Disclosure: Voluntary Disclosure of Additional Tax Information

There has been some debate as to whether family firms are more tax aggressive than non-family firms. Like previous studies, we find that all other… Read More ›

Do Family Firms Engage in Less Tax Avoidance Than Non-Family Firms? The Corporate Opacity Perspective

Yet another rorts scandal is swirling around the federal government, dubbed the ‘car park rorts’ affair. The Auditor-General has reported that a $389 million car… Read More ›

The ‘Car Park Rorts’ Affair and Grants Regulation in Australia: How Can We Fix the System?

When the coronavirus hit in 2020, almost USD 14 trillion was committed globally in initial government responses to the pandemic. This was often done by… Read More ›

A COVID-19 Check for the Budget System

Tax havens have re-emerged in the global tax debate. In 2020, France, Denmark, and Poland declared companies either registered in, or with subsidiaries in, tax… Read More ›

Assessing the Impact of Tax Havens Using Public Country-by-Country Reporting: Evidence from the European Union

Despite a rapidly evolving literature on corporate tax avoidance, relatively little is known about how firms respond to an increase in transparency of their tax… Read More ›

Voluntary Tax Disclosures and Corporate Tax Avoidance: Evidence from Australia

The global tax landscape is being revamped with the introduction of Country-by-country Reporting (CbCR) as part of the Organisation for Economic Co-operation and Development’s (OECD’s)… Read More ›

Understanding the Implications of Country-By-Country Reporting for Australia

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