Student Performance in Principles of Macroeconomics: the Importance of Gender and Personality Type

Several studies indicate that females perform more poorly in economic courses than their male counterparts. Other studies reveal that students' personality types affect their performance in economic courses, as well. The present study explores this issue by testing a number of interactions between gender and the Kersey-Bates temperament types in an ordered probit model explaining students' grades in Principles of Macroeconomics. The results confirm that the interaction of gender and temperament types does matter in a student's performance. The present study reveals that not all female temperament types perform more poorly than their counterparts and not all male temperament types do significantly better than females as a group.

Corporate tax behaviour and environmental disclosure: strategic trade-offs across elements of CSR?

This study explores strategic trade-offs between corporate tax behaviour and environmental performance disclosure, both important elements of corporate social responsibility (CSR). Tax finances public goods and reduces investor wealth. Corporate strategies may balance such incompatible stakeholder interests through trade-offs across CSR elements. In this empirical study of Norwegian companies, there are no indications of trade-offs between corporate tax aggressiveness (TAG) and mandatory disclosure, in line with stick-to-the-rules/compliant behaviour for both. However, the positive relationship between TAG and voluntary disclosure indicates that strategic trade-offs exist and ensure an acceptable level of legitimacy from different stakeholders overall. Hence, corporate strategies differ for mandatory and voluntary actions, in line with a multidimensional legitimacy risk and legitimation strategy framework.publishedVersio

Abolition of Statutory Audit Obligation of Small Limited Liability Companies in Norway. Should Tax Evasion Inclined Industries be Excepted?

publishedVersio

Corporate tax behaviour and environmental disclosure: strategic trade-offs across elements of CSR?

This study explores strategic trade-offs between corporate tax behaviour and environmental performance disclosure, both important elements of corporate social responsibility (CSR). Tax finances public goods and reduces investor wealth. Corporate strategies may balance such incompatible stakeholder interests through trade-offs across CSR elements. In this empirical study of Norwegian companies, there are no indications of trade-offs between corporate tax aggressiveness (TAG) and mandatory disclosure, in line with stick-to-the-rules/compliant behaviour for both. However, the positive relationship between TAG and voluntary disclosure indicates that strategic trade-offs exist and ensure an acceptable level of legitimacy from different stakeholders overall. Hence, corporate strategies differ for mandatory and voluntary actions, in line with a multidimensional legitimacy risk and legitimation strategy framework

Corporate tax behaviour and environmental disclosure: Strategic trade-offs across elements of CSR?

This study explores strategic trade-offs between corporate tax behaviour and environmental performance disclosure, both important elements of corporate social responsibility (CSR). Tax finances public goods and reduces investor wealth. Corporate strategies may balance such incompatible stakeholder interests through trade-offs across CSR elements. In this empirical study of Norwegian companies, there are no indications of trade-offs between corporate tax aggressiveness (TAG) and mandatory disclosure, in line with stick-to-the-rules/compliant behaviour for both. However, the positive relationship between TAG and voluntary disclosure indicates that strategic trade-offs exist and ensure an acceptable level of legitimacy from different stakeholders overall. Hence, corporate strategies differ for mandatory and voluntary actions, in line with a multidimensional legitimacy risk and legitimation strategy framework

Abolition of Statutory Audit Obligation of Small Limited Liability Companies in Norway. Should Tax Evasion Inclined Industries be Excepted?

All over Europe, mandatory audit requirements have been repealed forsmall- and medium-sized enterprises (SMEs). Audit exemption was introduced for small enterprises in Norway in 2011. This option was justified by benefits of reduced costs and bureaucracy for small companies. On the other side, weakened reliability of financial statements and tax returns may increase the extent of tax evasion. This study of 163 769 Norwegian companies reveals that small companies in tax evasion inclined industries opt-out auditors to a significantly greater extent than companies in other industries. The results highlight the concern that the abolition of auditing obligations impair the reliability of tax accounts and lead to increased tax evasion. Several explanations for the result are discussed, including asymmetric information and opportunism and demand side issues within the Allingham and Sandmo (1972) framework for explaining tax evasion. The results may also be due to supply side factors such as the fact that companies in evasion inclined industries are likely to pay higher audit fees than companies in other industries. The increased information asymmetry actualises the questionofwhether the tax authority's control capacity should be strengthened or whether audit exemptionsshould be limited in evasion inclined industries.publishedVersionCopyright © The Author(s). All Rights Reserved. Published by American Research Institute for Policy Development

Abolition of Statutory Audit Obligation of Small Limited Liability Companies in Norway. Should Tax Evasion Inclined Industries be Excepted?

All over Europe, mandatory audit requirements have been repealed forsmall- and medium-sized enterprises (SMEs). Audit exemption was introduced for small enterprises in Norway in 2011. This option was justified by benefits of reduced costs and bureaucracy for small companies. On the other side, weakened reliability of financial statements and tax returns may increase the extent of tax evasion. This study of 163 769 Norwegian companies reveals that small companies in tax evasion inclined industries opt-out auditors to a significantly greater extent than companies in other industries. The results highlight the concern that the abolition of auditing obligations impair the reliability of tax accounts and lead to increased tax evasion. Several explanations for the result are discussed, including asymmetric information and opportunism and demand side issues within the Allingham and Sandmo (1972) framework for explaining tax evasion. The results may also be due to supply side factors such as the fact that companies in evasion inclined industries are likely to pay higher audit fees than companies in other industries. The increased information asymmetry actualises the questionofwhether the tax authority's control capacity should be strengthened or whether audit exemptionsshould be limited in evasion inclined industries