Directors’ remuneration has been subjected to continuous study by researchers in different fields such as accounting, management, human resource and psychology. Accounting scholars primarily based their research on agency theory. Recent papers focused on the affect of corporate governance on the determination of directors’ remuneration. This study aims to investigate the effect of three main variables on directors’ remuneration – corporate governance variables, human capital attributes and firm performance. The study controls the effect of firm size, type of industry, leverage, diversification and location. 417 (50%) Malaysian public listed companies were selected using stratified random sampling for three years period from 2004 to 2006. Only non-financial companies are included in the sample because financial companies are subjected to different set of regulations in Malaysia. Using multiple regression method, it is found that seven corporate governance variables are significantly related to directors’ remuneration. The study shows that board size, CEO-chairman duality role, proportion of independent directors and proportion of interlocking directors in the board are significantly related to directors’ remuneration. Proportion of non-executive directors in the board, percentage of indirect directors’ shareholding and percentage of block holders’ shareholdings are found to be negatively related to directors’ remuneration. Of the three human capital attributes studied, only executive directors’ average age and tenure are found to be significantly related to the level of directors’ remuneration. No evidence was found to conclude the role of qualification towards level of directors’ remuneration. The model used was tested for its robustness using different set of alternative measures for some of its key variables. Corrections were also made to address other common problems associated with multiple regression such as outliers, non-normality of residuals, heteroscedasticity and multicollinearity. Finally, the study extends the analysis by running fixed effect model in order to control for firm specific effects. There are few discrepancies between the pooled regression model and fixed effect model result but this may be caused by little variation over time among governance variables. Finally, the findings further supports the agency theory by showing that, among Malaysian companies, performance still plays significant role in determining rewards for its directors

Local government accounting in Portugal has been through a radical transformation since 1999. As additions to the traditional cash-based budgetary accounting, the system now includes accrual-based financial accounting and reporting, as well as cost accounting. The keystone for the changes was the Chart of Accounts for Local Government, issued in 1999 as a consequence of a wider reform process (comprising administrative, financial management and accounting issues) started in 1990 for the whole Portuguese Public Administration. This thesis describes how the Portuguese local government accounting system currently works, specifically addressing budgetary, financial and cost accounting techniques. Using Lüder’s Financial Management Reform Process Model, it also explains the current innovations in the Portuguese governmental accounting, and presents the context within which the reforms have been taking place. The same framework is used to predict the conduciveness to future developments, providing some insights into the probability of further reforms. Finally, it offers an inductive theory of Portuguese local government accounting in comparative-international perspective, in comparison with the United Kingdom. In the process, this shows that, despite the similarities in the form and content of the reports produced, differences still remain as to their aims and purposes.

This thesis deals with the various ways taxpayers have employed to avoid paying tax on income, profits and gains and the responses of the judges and legislators. Each type of avoidance is followed from its first appearance to the present day, where appropriate. The respective manoeuvres of the taxpayers, on the one hand, and the Legislature, on the other, are chartered, as is the attitude of the courts. There are four sections. In the first, the various categories of tax avoidance arrangements that have been implemented over the years in the United Kingdom are examined. The second is concerned with international tax avoidance as seen from a United Kingdom perspective. Thirdly, the approach in the United Kingdom is compared with that of other countries, with particular reference to the United States of America, Canada and Australia. The last section analyses the role of the judges and examines the extent to which they have been prepared to look through the form of a transaction to consider the underlying substance. The role of the judges as makers of tax law is also considered. The way in which the subject was researched was to examine each category of tax avoidance in a chronological order, beginning with the first moves by the taxpayer, and charting the ensuing battle of wits between the taxpayer and the Legislature from the standpoint of those who have had to adjudicate on the process: the Judges.

Many governments are struggling with inadequate tax revenue and increasing tax gaps. Consequently, changing behaviour of non-compliant taxpayers as small and medium enterprises (SMEs) because of their tax revenue potential and non-compliance behaviour is essential. This thesis examined the impact of corporate income tax penalty incidence, retributive justice, procedural justice, the interaction between retributive and procedural justice on corporate income tax compliance behaviour. Also, the thesis analysed whether corporate income tax compliance costs affect SMEs tax compliance behaviour. Laboratory experimental methods found corporate income tax penalties levied on individual tax managers might be more effective than corporate income tax penalties charged on corporates. Also high tax compliance costs may decrease tax compliance levels. Likewise, a survey method discovered perceptions of retributive and procedural justice might associate with tax compliance behaviour. However, a perception of procedural justice can moderate the relationship between retributive justice and tax compliance. Conclusively, tax authorities may increase SMEs’ corporate income tax compliance by imposing corporate income tax penalties on tax managers, but these penalties should be perceived to fit the crime of corporate tax non-compliance and imposed through fair procedures. Also, the authorities may increase SMEs’ corporate tax compliance by decreasing tax compliance costs. Shortly, the thesis contributes to the limited tax literature on corporate income tax compliance, procedural and retributive justice and usage of real taxpayers in an experiment.

This study investigates the public sector external auditing (PSA) phenomenon in Tanzania, and seeks to understand the role of PSA, and the conditions in which it operates. In recent years, Tanzania has shown increased recognition of the contribution PSA makes to accountability, performance and the fight against corruption (CAGT, 2007). While empirical evidence to support this recognition is lacking in Tanzania, the literature review revealed mixed findings. Furthermore, the study responds to calls for more PSA studies in developing countries (Goddard, 2010) in general (Leung, White and Cooper, 2011) and those which adopt critical interpretive approaches (Baker and Bettner, 1997). The study adopts and implements a critical interpretive research strategy in fieldwork undertaken at the National Audit Office of Tanzania (NAOT). Specifically, it employs the grounded theory method (GTM) as an interpretive approach and strategically accommodates critical thinking in questioning and interpreting the case under study (Laughlin, 1995; Gibson, 2007). It also adopts elements of Habermas’ critical theory (HCT) as a lens through which interpretively field gained understanding is extended (Habermas, 1987). This study’s findings indicate that PSA in Tanzania encountered colonising tendencies because of weak working relationship between the NAOT and other accountability agencies, inconsistencies in governance and politics, the culture of corruption and secrecy, dependence on foreign financing and mimicking of foreign models. To coexist within this colonising environment, managing colonising tendencies appeared to be the core strategy for both the government and external auditors. While the government appeared to manage NAOT appearance and exploited the legitimising features of PSA, external auditors manoeuvred within colonising tendencies and attempted to maintain the ‘audit supremacy’ image. External auditors managed their relationship with auditees and the complexities of PSA roles. Managing colonising tendencies resulted into obscured subordination of PSA, contributing to cosmetic accountability and growing public interest in PSA. This research contributes to the understanding of the role and conditions shaping PSA in a developing country. It provides field-based evidence that maintaining an appearance of SAI’s ‘supremacy’ without resolving problems in the underlying power relations leads to superficial contributions from PSA. It also contributes to critical interpretive research in developing countries. Exploiting the pragmatic nature of grounded theory (GT), the research provides a practical demonstration of accommodating critical theory in a GTM. Finally, the colonisation thesis in HCT helped the researcher to develop a societal extension of the emergent theory, which also extended the thesis by highlighting external auditors’ responses to colonisation.

The last two decades have seen an evolution of Information and Communication Technology (ICT) capabilities in the public sector which facilitates the adoption of several IT innovations. Electronic government is one of these strategic innovations that many government agencies have considered adopting to deliver government information and services and support the modernisation of government’s administrative tasks. This research investigates an e-government adoption process as represented by the Extensible Business Reporting Language (XBRL) adoption process. XBRL constitutes one of the key components of the electronic regulatory reporting process in HM Revenue and Customs (HMRC) and Companies House (CH). A comprehensive conceptual framework is developed to examine XBRL adoption process and the influential technological, organisational, environmental factors and e-government challenges that affect this process. The contribution of this comprehensive framework is that it develops various relationships among these factors, challenges and stages of the adoption process which have not been identified in the IT adoption or e-government literature. The framework for e-government adoption in the public sector is useful in multiple ways. The major benefit is to contribute to understanding the adoption process, identify the technological infrastructure, and emphasise the importance of the organisational readiness and impact of the environment on the adoption process. The framework can also help government decision makers to visualise a suitable strategic action plan for the future of electronic government by identifying the key issues and potential challenges associated with adopting e-government projects.