Elaine Doyle

University of Limerick - Kemmy Business School

lecturer

Limerick

Ireland

SCHOLARLY PAPERS

2

DOWNLOADS

482

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (2)

1.

Tax Aggression Among Tax Professionals: The Case of South Africa

Journal of Accounting, Ethics and Public Policy, Vol. 4, No. 3, 2004
Number of pages: 31 Posted: 20 Sep 2007
Sheila Killian and Elaine Doyle
University of Limerick - Kemmy Business School and University of Limerick - Kemmy Business School
Downloads 412 (105,184)

Abstract:

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Tax, South Africa, developing countries, tax evasion, tax practitioners, tax aggression, tax policy, ethics

2.

Tax-Motivated Income Shifting in Audit Firm Networks: Comparing Big 4 and non-Big 4 Firms

Number of pages: 43 Posted: 17 Jan 2022 Last Revised: 22 Apr 2022
University of Oklahoma - Michael F. Price College of Business, University of Limerick - Kemmy Business School and ESSEC Business School
Downloads 70 (467,015)

Abstract:

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accounting-firm networks; income shifting; tax avoidance; political costs; debt structure