Journal of Accounting and Taxation

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2022

Effect of individual CEOs’ characteristics on firms’ performance: Evidence from China Creative Commons
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Law Philip, Department of Accounting and Information Management, Room 3067, Faculty of Business Administration, E22, Avenida da Universidade, Taipa, University of Macau, Macau, China
Ningnan Wanggao Sinopec Marketing Company, Xiamen, China.
Journal of Accounting and Taxation, Journal Year: 2022, Volume and Issue: Vol.14(3), P. 215 - 228

Published: July 31, 2022

This paper investigates the effect of individual chief executive officers’ (CEOs’) characteristics on corporate performance. CEOs across 50 Chinese firms over time were selected and it was discovered that CEOs’ specific factors play a significant role in their firms’ performance. CEOs’ demographic characteristics include their legal background, dual position (that is, as both CEO and chairman of the same firm), shareholding ratio, gender, and tenure. The findings show that CEOs with a legal background have a positive influence on return on assets. Robustness tests support the validity of the main results. Our findings are consistent with the human capital theory …

215-228

Firms’ corporate social responsibility behavior to stakeholders and its effect on financial performance indices: A case study of Ctrip Creative Commons
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Chu Patrick Kuok Kun, Faculty of Business Administration, University of Macau, Avenida da Universidade, Taipa, Macao SAR, China.
Li Siqi Faculty of Business Administration, University of Macau, Avenida da Universidade, Taipa, Macao SAR, China.
Journal of Accounting and Taxation, Journal Year: 2022, Volume and Issue: Vol.14(3), P. 229 - 243

Published: July 31, 2022

In recent years, some domestic and foreign scholars have studied the relationship between corporate social responsibility and corporate performance. Some of these studies show that there is a positive relationship; others found a negative correlation while others found no correlation between them. It is of great significance for internet enterprises to undertake corporate social responsibility when private sector operators provide public services. Through case analysis, this study selects Ctrip, a Chinese multinational online travel company with many incidents of social responsibility in recent years, to explore the impact of corporate social responsibility on corporate financial performance by reading its corporate …

229-243

Tax audit of legal entities, assisted by informational technology performed from revenue authorities Creative Commons
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Lazos Grigoris, Department of Economic Sciences, International University of Greece, 14 km Thessalonikis, P.C. 57 001, Greece.
Petridou Maria, Department of Business Administration, University of Macedonia, Egnatias 156, P.C. 54636, Thessaloniki, Greece.
Karagiorgos Alkiviadis, Department of Business Administration, International University of Greece, 14 Km Thessalonikis, Greece
Karagiorgou Dimitra Department of Information Systems, University of Macedonia, Egnatias 156, P.C. 54636, Thessaloniki, Greece.
Journal of Accounting and Taxation, Journal Year: 2022, Volume and Issue: Vol.14(3), P. 244 - 255

Published: July 31, 2022

This paper aims to explain how an information system upgrade aids tax authority efficiency in a developed country with significant deficiencies and weaknesses in its tax system and citizens’ tax awareness. Simultaneously, this research considers modern tax audit methods and their effect on legal entities. Through literature review, a questionnaire was drafted and sent to state tax auditors responsible for public revenue. As a result, a research tool was created to measure changes in a period of ten years regarding tax audit and the extent informational audit tools help to simplify the audit task. For the purpose of homogeneous empirical …

244-255