Research type: review Purpose: This paper aims to investigate the moderating effect of cultural dimensions (masculinity; individualism; and long term orientation) on the association between profitability and corporate social and environmental disclosure (CSED). Methodology: We apply the meta-analysis technique developed by Hunter, Schmidt and Jackson (1982) and Hunter and Schmidt (2000) for a sample of 48 published studies over the period of the last twenty years. Findings: We find that masculinity, individualism and long term orientation moderate the association between profitability and CSED. Given the weight of US studies on the overall sample, we conduct a sensitivity analysis to examine how this factor may affect the findings. After excluding these studies, only long term orientation and individualism remain strong moderators of the association between profitability and CSED. Originality/value: Our study provides further evidence on the impact of institutional frameworks on CSED. It has, also, policy implications for managers of multinational corporations.

Purpose This paper aims to review studies dealing with gender issues in accounting literature over the period of 1994-2016. Design/methodology/approach This study combines electronic and manual searches to identify relevant studies using keywords such as “gender” or “female” and “earnings quality” or “social and environmental disclosure” or “auditing” or “tax aggressiveness”. In total, 64 published studies were identified. Findings Three main streams of gender accounting literature related to financial reporting (earnings quality, accounting conservatism, voluntary disclosure), auditing (audit fees, audit opinion, audit report lag) and other miscellaneous topics were identified. Gender accounting literature uses empirical analysis, experimental approaches and interviews. Reviewed studies deal with top management gender (CEO, CFO), board of directors, audit committee and auditor gender. A synthesis of empirical findings shows that female representation on the board, audit committee, CFO or CEO leads to more conservative reporting, higher level of social and environmental disclosure, less tax aggressiveness and higher audit fees. Furthermore, auditor gender influences audit quality through lower abnormal accruals and shorter audit report lag, higher likelihood of issuing an adverse audit opinion and higher audit fees. Qualitative studies dealing with miscellaneous topics in gender accounting literature generally focus on the status of women in accounting and auditing professions, gender issues in accounting academic setting and disclosure about women in annual reports. Practical implications This review informs policymakers about the effect of female representation on accounting and auditing practices given the political debate largely shaped by anti-discriminatory arguments concerning the under-representation of women in management and audit professions. Originality/value This study goes beyond a classic narrative review by presenting criticisms to gender accounting literature and suggesting future research avenues.

Purpose The purpose of this paper is to review the empirical research literature dealing with International Financial Reporting Standards (IFRS) and auditing. The authors identify four main topics related to the effect of IFRS adoption on audit fees, audit market and audit report lag and the influence of auditor choice on IFRS compliance. Design/methodology/approach For each reviewed stream of research, the authors present its theoretical underpinning and summarize its main results. Findings Based on 26 empirical studies, the review reveals four main findings. First, IFRS adoption is associated with increased audit fees. Second, IFRS adoption has had an effect on audit market through auditor choice, audit switching and audit market concentration. Third, IFRS adoption has increased audit report lag. Finally, the authors document that audit quality, as proxied by auditor type, may play an important role in enforcing the compliance with IFRS. Practical implications For regulators the review highlights that IFRS adoption is associated with several effects dealing with audit cost (audit fees), audit efficiency (audit report lag) and may benefit audit firms with international affiliation compared to local ones and this may inform regulators in settings that plan to adopt IFRS in the future. Originality/value This literature review represents a historical record and an introduction for researchers who aim to investigate this topic in the future since the authors provide specific guidance for future research avenues for these reviewed strands of research and other unexplored topics related to auditing and IFRS.

Article information:To cite this document: hichem khlif Imen Achek , (2015),"The determinants of tax evasion: a literature review", International Journal of Law and Management, Vol. 57 Iss 5 pp. -Permanent link to this document: http://dx.If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. Abstract:Article type: literature review Purpose: Tax evasion empirical research has been the subject of numerous studies during the last decade in developed and emerging economies. The purpose of this article is to: (i) make a clear cut-distinction between tax evasion and neighboring notions, (ii) present the theoretical justifications for the determinants of tax evasion, (iii) discuss some methodological issues related to the measurement of tax evasion and (iv) finally review the main results related to this topic and provide suggestions for future research. Design/Methodology/Approach: This review focuses specifically on cross-country empirical studies.Findings: This review shows that evidence is still limited, several approaches to measure tax evasion remain unexplored, results are mixed and four categories of variables have been identified in tax evasion literature including (i) demographic, (ii) cultural and behavioural, (iii) legal and institutional and (iv) economic variables.Originality: This literature review represents a historical record and an introduction for researchers who aim to examine this topic in the future.

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The aim of this study is to investigate the effect of auditor type and earnings reporting lag on the cost of debt for the Tunisian setting. Our sample consists of 32 Tunisian companies for the period of 2003-2012. Audit quality is measured by auditor size (Big 4 versus non-Big 4) and timely disclosure is proxied by earnings reporting lag.Results show that auditor type is negatively associated with the cost of debt. By contrast, the association between earnings announcement lag and the cost of debt is positive and significant. When testing for the moderating effects of industry and listing status, we document that these associations are more pronounced for industrial companies and listed firms. Finally, the period of investigation slightly moderates the examined associations, since financial institutions become more sensitive to the tardy communication of information and less concerned with auditor type following some economic and political troubles in Tunisia between 2010 and 2012. Our findings have policy implications for managers in the Tunisian setting and other developing economies similar to Tunisia given the crucial role played by debt as an important source of external finance for companies.

This paper examines the association between voluntary disclosure, earnings announcement lag and the cost of debt in Hong Kong. The research sample consists of 20 listed companies in the Hong Kong Stock exchange over the period spanning from 2008 to 2011. A disclosure checklist is used to measure the extent of voluntary disclosure in companies 'annual reports. Earnings announcement lag is proxied by the difference between the end of fiscal year and the publication date of financial statements. Results of this study confirm that voluntary disclosure and earnings announcements lag reduce the cost of debt in Hong Kong. These findings suggest that voluntary disclosures play an essential role in reducing cost of debt in Hong Kong context, and managers tend to disclose in early manner to reduce the information asymmetry between their firm and creditors. These findings may have policy implications for managers since they demonstrate that the extent of voluntary and timely disclosures affect the cost of debt.Growing Science Ltd. All rights reserved. 5