A cohesive model of predicting tax evasion from the perspective of fraudulent financial reporting amongst small and medium sized enterprises
Purpose: The issue of tax evasion through fraudulent financial reporting committed by companies is a major concern facing the tax authority in Malaysia. As such, the purpose of this study is to propose a cohesive model of predicting tax evasion from the perspective of fraudulent financial reporting...
| Published in: | Accounting Research Journal |
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| Main Author: | |
| Format: | Article |
| Language: | English |
| Published: |
Emerald Group Holdings Ltd.
2022
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| Online Access: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85115296555&doi=10.1108%2fARJ-09-2020-0315&partnerID=40&md5=ecb1c6ab6255af093b31c688afacafdc |