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Journal articles on the topic 'Corporate compliance'

Author: Grafiati

Published: 4 September 2021

Last updated: 29 July 2025

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1

Grundei, Jens, and Till Talaulicar. "Corporate Compliance." WiSt - Wirtschaftswissenschaftliches Studium 38, no. 2 (2009): 73–77. http://dx.doi.org/10.15358/0340-1650-2009-2-73.

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2

Gingerich, Barbara Stover. "Corporate Compliance." Home Health Care Management & Practice 12, no. 3 (2000): 60–61. http://dx.doi.org/10.1177/108482230001200311.

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3

Richardo, Richardo Abessy Gultom, Elly Rasyid, and Rutman L.Toruan. "The Effect of Tax Audit and Tax Collection on Increasing Corporate Taxpayer Compliance at KPP Pratama Pasar Rebo, East Jakarta." Fundamental Management Journal 9, no. 1p (2024): 42–61. http://dx.doi.org/10.33541/fjm.v9i1p.5797.

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This study discusses the effects of tax audits and tax collections on increasing corporated tax payer compliances at KPP Pratama Pasar Rebo East Jakarta (2017-2020), which aim to test and analyze effects of tax audits and tax collection on increasing corporated tax payer compliances. This research method uses descriptive statistical methods. These studies were test use data analyst method including descriptive analyst test, classic assumptions test, hypothesis testing, multipled linear regression analyst and coefficients of determination testing. The result of these studies shows that signific

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4

Kloth, David. "Corporate Compliance Program." Pain Physician 3;2, no. 10;3 (1999): 46–47. http://dx.doi.org/10.36076/ppj.1999/2/46.

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5

Haugh, Todd. "Nudging Corporate Compliance." American Business Law Journal 54, no. 4 (2017): 683–741. http://dx.doi.org/10.1111/ablj.12109.

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6

Parker, Christine, and Vibeke Lehmann Nielsen. "Corporate Compliance Systems." Administration & Society 41, no. 1 (2008): 3–37. http://dx.doi.org/10.1177/0095399708328869.

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7

Kwan-Gett, Mei Lin, and Dane A. Lund. "Crediting Corporate Compliance But Withholding the Corporate Compliance Guideline’s Credit." Federal Sentencing Reporter 26, no. 1 (2013): 49–54. http://dx.doi.org/10.1525/fsr.2013.26.1.49.

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8

Sun, Heyuan, and Zhiyuan Liu. "Risk Prevention And Control And Construction Path Of Criminal Compliance Of Construction Engineering Corporates." Asian Law & Public Policy Review 07 (2022): 54–80. http://dx.doi.org/10.55662/alppr.2022.702.

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The corporate compliance system, an internal control mechanism to prevent, detect and stop illegal and criminal offences within a corporate, can serve to effectively solve potential criminal compliance risks in construction projects. The construction projects are characterized by their long-term, continuous and concealed nature. In addition, the system design of construction projects is limited by many factors, including the limitation of traditional centralized administrative mode, the absence of process supervision mechanism and reciprocal motivation mechanism, the complicated setting of sup

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9

Zhang, Yedong, and Hua Han. "Legal Routes for Accomplishing Corporate Environmental Compliance against the “Carbon Peaking and Carbon Neutrality” Goals." Political Science International 03, no. 01 (2025): 01–14. https://doi.org/10.33140/psi.03.01.04.

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Against the macro-background of “carbon peaking and carbon neutrality” goals, eco-environment protection regulations are increasingly stricter. Facing high government regulatory risks and frequent environment lawsuits, corporate environmental compliance starts to play a vital role in healthy corporate operation. Law fulfillment routes constitute a critical part in corporate environmental compliance. Few academic scholars have conducted a profound analysis or discussion of legal accomplishment routes for corporate environmental compliances. As a matter of fact, legal routes for accomplishing co

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10

Feldkamp, Janet K. "Corporate Compliance Becomes Mandatory." Caring for the Ages 13, no. 5 (2012): 10. http://dx.doi.org/10.1016/j.carage.2012.05.005.

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11

Walker, Rebecca. "International corporate compliance programmes." International Journal of Disclosure and Governance 3, no. 1 (2006): 70–81. http://dx.doi.org/10.1057/palgrave.jdg.2040066.

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12

Yockey, Joseph. "The Compliance Case for Social Enterprise." Michigan Business & Entrepreneurial Law Review, no. 4.1 (2014): 1. http://dx.doi.org/10.36639/mbelr.4.1.compliance.

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Social enterprises generate revenue to solve social, humanitarian, and ecological problems. Their products are not a means to the end of profits, but rather profits are a means to the end of their production. This dynamic presents many of the same corporate governance issues facing other forprofit firms, including legal compliance. The author contends, however, that traditional strategies for corporate compliance are incongruent to the social enterprise’s unique normative framework. Specifically, traditional compliance theory, with its prioritization of shareholder interests, stands at odds wi

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13

Wang, Yi. "Optimization of Judicial Review System in Non-Prosecution for Corporate Compliance." Advances in Education, Humanities and Social Science Research 11, no. 1 (2024): 434. http://dx.doi.org/10.56028/aehssr.11.1.434.2024.

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As the reform of corporate compliance progresses, the system of non-prosecution for corporate compliance grants prosecutors significant discretionary power, making it inevitable for courts to participate in corporate compliance. Issues arising from corporate compliance reform, such as insufficient time for compliance rectification hearings, inadequate third-party supervision, judicial discretion abuse, and lack of unified standards for compliance effectiveness assessment, should be addressed. This can be achieved by establishing unified standards for compliance effectiveness, improving the tra

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14

Oded, Sharon. "Inducing corporate compliance: A compound corporate liability regime." International Review of Law and Economics 31, no. 4 (2011): 272–83. http://dx.doi.org/10.1016/j.irle.2011.08.001.

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15

Indira, Pradipta, and Waluyo. "The Effect of Complexity and Knowledge of Tax on Corporate Taxpayer Compliance with Compliance Costs as Intervening Variables." Effect of Complexity and Knowledge of Tax on Corporate Taxpayer Compliance with Compliance Costs as Intervening Variables 8, no. 8 (2023): 11. https://doi.org/10.5281/zenodo.10275710.

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This study aims to find empirical evidence that there is an effect of complexity and knowledge of taxation on compliance costs, that there is an effect of compliance costs on corporate taxpayer compliance, that there is an effect of complexity and knowledge of taxation on corporate taxpayer compliance. , and that there is an effect of compliance costs in mediating the effect of complexity and knowledge. tax on corporate taxpayer compliance. Data collection in this study was carried out using questionnaires which were distributed to corporate taxpayers registered at the KPP of large taxpayers i

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16

Orihara, Masanori, and Arman Eshraghi. "Corporate governance compliance and herding." International Review of Financial Analysis 80 (March 2022): 102029. http://dx.doi.org/10.1016/j.irfa.2022.102029.

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17

Francis, Jennifer. "Corporate Compliance with Debt Covenants." Journal of Accounting Research 28, no. 2 (1990): 326. http://dx.doi.org/10.2307/2491153.

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18

Gingerich, Barbara Stover. "Corporate Compliance Program: Clinical Aspects." Home Health Care Management & Practice 12, no. 2 (2000): 61–62. http://dx.doi.org/10.1177/108482230001200213.

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19

Vernaglia, Lawrence W. "Demystifying Healthcare Corporate Compliance Programs." JONA's Healthcare Law, Ethics, and Regulation 2, no. 3 (2000): 73–75. http://dx.doi.org/10.1097/00128488-200002030-00001.

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20

Douglas, Margaret R. "Encourage corporate compliance and disclosure." Nursing Management (Springhouse) 38, no. 1 (2007): 16???17. http://dx.doi.org/10.1097/00006247-200701000-00006.

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21

Ian Kyer, C. "Software piracy & corporate compliance:." Computer Law & Security Review 10, no. 5 (1994): 245–46. http://dx.doi.org/10.1016/0267-3649(94)90008-6.

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22

Gingerich, Barbara Stover. "Corporate Compliance: What to do?" Home Health Care Management & Practice 11, no. 4 (1999): 73–74. http://dx.doi.org/10.1177/108482239901100416.

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23

Pieth, Mark. "Corporate Compliance and Human Rights." Criminal Law Forum 29, no. 4 (2018): 595–601. http://dx.doi.org/10.1007/s10609-018-9354-y.

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24

Ositashvili, Magda. "The Compliance Model as an Instigation for Post-Financial Crisis Efficiency in Corporations." European Scientific Journal, ESJ 20, no. 1 (2024): 157. http://dx.doi.org/10.19044/esj.2024.v20n1p157.

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This paper examines how the compliance model improves corporate governance and efficiency post-financial crisis. This paper focuses on the goals of the compliance model, the strategies for its integration into corporate governance structures, as well as the results and conclusions. The compliance model prioritizes legal and regulatory compliance, ethical standards, and best practices in corporate governance. This methodology helps organizations prevent wrongdoing, enhance transparency, and build stakeholder confidence. Mixed methods study evaluates the compliance model. First, it reviews the t

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25

Nan, Li. "Exploration of Compliance Risks in Corporate Carbon Reduction Compliance." Progress in Social Sciences 6, no. 3 (2024): 769–76. http://dx.doi.org/10.35534/pss.0603070.

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26

Irawan, Didik, and Alia Ariesanti. "ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN PAJAK WAJIB PAJAK BADAN PADA PERUSAHAAN INDUSTRI MANUFAKTUR DI DAERAH ISTIMEWA YOGYAKARTA." Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit 4, no. 1 (2018): 20. http://dx.doi.org/10.12928/j.reksa.v4i1.38.

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The purpose of the research is to analyze the behavior of tax compliance of corporate taxpayers, particularly large industrial manufacturing company that exists through out Daerah Istimewa Yogyakarta, represented by professional tax who work at the company. The results of this study indicate that: (1) the strength or weakness of a professional tax attitude does not affect the level of tax compliance in a corporate entity, (2) subjective norm has no effect on the level of corporate tax compliance, (3) strong or weak moral obligation of professional tax does not affect the level of tax complianc

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27

Abdullayeva, Fazilatxon. "CURRENT STATE AND PROSPECTS OF COMPLIANCE SYSTEM DEVELOPMENT IN THE REPUBLIC OF UZBEKISTAN." EURASIAN JOURNAL OF ACADEMIC RESEARCH 1, no. 2 (2021): 283–93. https://doi.org/10.5281/zenodo.4764517.

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<em>In the modern system of internal control of companies in the area of improving corporate governance, one of the key types of control is compliance control. This system monitors the compliance of organizations' activities with applicable national standards and international legislation.The article reveals the essence of the compliance system, its role in improving the corporate governance of companies, the advantages and possible consequences for corporations that implement and do not use anti-corruption compliance, as well as the current state of the application of the compliance syste

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28

Quoc Thinh, Tran. "Compliance of corporate responsibility information at Vietnamese listed enterprises." Problems and Perspectives in Management 19, no. 2 (2021): 444–52. http://dx.doi.org/10.21511/ppm.19(2).2021.35.

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In the trend of economic globalization, corporate responsibility is always concerned with economic growth. Responsibility accounting has important implications for enterprises in their growth. It contributes to the harmonization of interests among stakeholders. An enterprise complying with commitments, ensuring the implementation of responsibilities to communities and society, is an inevitable and objective trend. The objective of the paper is to examine the factors of profit ratio affecting compliance of corporate responsibility information. With a survey sample of 100 enterprises listed on V

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29

Hulme, Colin. "Copyright and ESG: Ethical Imperatives for Compliance and Responsibility." Legal Information Management 24, no. 3 (2024): 162–64. https://doi.org/10.1017/s1472669624000367.

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AbstractColin Hulme, head of intellectual property (IP) at Burness Paull, considers the impact of environmental, social, and corporate governance (ESG) programmes on the observance of copyright by corporates. This article was commissioned by the Copyright Licensing Agency (CLA) and first appeared in the New Law Journal in 2023.

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30

IGBINOBA, Ebeguki, Hezekiah FALOLA, Perez AYORINDE, Chi NWUDE, and Ojebola OLUWATUNMISE. "Organisational Compliance and Corporate Reputation: Moderating Role of the Scorecard Implementation Strategy." LASU Journal of Employment Relations & Human Resource Management 4, no. 2 (2023): 30–44. http://dx.doi.org/10.36108/ljerhrm/3202.04.0230.

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Compliance is considered a critical factor in improving the corporate reputation of publicly traded corporations in Nigeria. This study, therefore, examines the roles of organisational compliance in fostering corporate reputation with the moderating role of the scorecard implementation strategy. The study used a descriptive research design. Based on the sample size of four hundred and thirty (430) respondents that participated in the study. Smart partial least squared (3.0) was adopted to show the degree of relationships between organisational compliance, scorecard implementation strategy, and

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31

Saad, Noriza Mohd. "Corporate governance compliance versus Syaria’ compliance and its link to firm’s performance in Malaysia." Corporate Ownership and Control 6, no. 4 (2009): 148–58. http://dx.doi.org/10.22495/cocv6i4p14.

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The purpose of this study is to investigate level of compliance by corporate governance (CG) code of best practices and sharia’ principles among public listed companies in main board of Bursa Malaysia and to provide insights view in determining significance association between the corporate governance and sharia’ compliance with firm’s performance. Corporate governance compliance was measured by three board of directors (henceforth; BOD) facets; (i) director’s remuneration, (ii) directors training and (iii) number of family members. Meanwhile, syaria’ compliance is based on six proxies, (i) ri

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32

Sritharan, Nivakan, Sahari Salawati, Cheuk Choy Sheung Sharon, and Mohamed Ahmad Syubaili. "CORPORATE TAX COMPLIANCE AND MEDIATING ROLE OF PERSONAL TAX COMPLIANCE AMONG MALAYSIAN IN-HOUSE TAX PROFESSIONALS." Journal of Business Management and Accounting 13, no. 2 (2023): 229–58. http://dx.doi.org/10.32890/jbma2023.13.2.4.

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Studies relating to tax compliance disclose that there is much likelihood of the corporate tax compliance behaviour getting influenced by the tax compliance behaviour of the in-house tax professionals. However, no studies have investigated the nexus between the personal tax compliance and the corporate tax compliance so far. Therefore, this study aims at investigating the link between the above two tax compliance behaviours and the mediating effect of the personal tax compliance behaviour of the in-house tax professionals on their corporate tax compliance behaviour. A sequential explanatory de

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33

Shang, Haowen, and Ziyi Lou. "Review and Prospects of Criminal Compliance Reform in Chinese Enterprises." Legal Science in China and Russia, no. 6 (June 6, 2024): 96–107. http://dx.doi.org/10.17803/2587-9723.2023.6.096-107.

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To promote good corporate governance and to cope with the complex situation of rising internal corporate crime and increased risk of external sanctions, China has carried out corporate criminal compliance reform. Through a general review, it can be found that the criminal compliance reform work of enterprises has established a diversified criminal incentive model, a mechanism for linking execution and punishment with joint supervision, and different supervision and inspection standards. However, it has also encountered controversial problems. For example, the criminal incentive model lacks a r

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34

Rosyidah, Mutiara. "Pengaruh Tingkat Pengetahuan Pajak dan Penerapan E-Billing Terhadap Kepatuhan Wajib Pajak Orang Pribadi dan Badan di Kantor Pelayanan Pajak Pratama Pare." JFAS : Journal of Finance and Accounting Studies 1, no. 1 (2020): 46–62. http://dx.doi.org/10.33752/jfas.v1i1.170.

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This research is to know: (1) the effect of tax knowledge on taxpayer compliance of individual and corporate. (2) the effect of the application of E-Billing on taxpayer compliance of individuals and corporate. (3) the effect of tax knowledge and the application of E-Billing on taxpayer compliance of individuals and corporate. Population in this research is individual taxpayer and taxable income corporate (PKP) at Tax Office Pratama Pare. Sampling technique is by random sampling with a sample size of 110 respondents. This study uses primary data that is questionnaire. This research uses quantit

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35

BURTESCU, Andra Oana. "Compliance Assessments in Corporate Sustainability Reporting." Audit Financiar 23, no. 178 (2025): 364–77. https://doi.org/10.20869/auditf/2025/178/010.

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Corporate sustainability reporting is a hot topic and practiced both regulated and voluntary. This reporting provides a comprehensive framework for disclosing information in companies’ annual sustainability reports. In the context of corporate transparency, reporting on environmental, governance and social (ESG) issues is becoming increasingly important within corporate governance. The objective of the research is to identify and analyze the degree of disclosure of information on environmental aspects for companies listed on the Bucharest Stock Exchange (BVB) that are part of the BET-NG index,

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36

Rowell, S. Cardenas, and M. Nadera-Codnita Demy. "Factors Influencing Tax Compliance: Evidence from Small and Medium Corporate Taxpayers." International Journal of Social Science and Education Research Studies 04, no. 07 (2024): 768–73. https://doi.org/10.5281/zenodo.12802177.

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Abstract : The study primarily aims to determine the influence of tax compliance with three factors (Company-Wide, Legal/Economic, and Tax Preparation Factors). Small and medium corporate taxpayers may use the study as a benchmark regarding their attitude toward tax compliance. The study may likewise be used as a benchmark by taxing authorities to develop tax collection and administration policies or procedures to ensure voluntary compliance of small and medium corporate taxpayers with their tax obligations. The research is designed to obtain quantitative information among small and medium cor

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37

Gingerich, Barbara Stover. "Evaluating Your Compliance Plan: A Corporate Compliance Program Evaluation Model." Home Health Care Management & Practice 14, no. 2 (2002): 153–54. http://dx.doi.org/10.1177/1084822302014002013.

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38

Li, Tianyu. "Research on the Identification of Incentive Targets for Corporate Compliance." Journal of Education and Educational Research 3, no. 2 (2023): 144–48. http://dx.doi.org/10.54097/jeer.v3i2.9063.

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The reform of corporate compliance is rapidly unfolding in pilot regions, as it holds significant importance not only for the governance and prevention of corporate crimes but also for incentivizing companies to initiate compliance measures. To effectively harness the incentives of corporate compliance, the key lies in the identification of appropriate incentive targets. However, in the current judicial practice in China, there are challenges related to the identification of incentive targets, such as a lack of clarity in the scope of identification, ambiguity in the criteria for identificatio

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39

Zhang, Teng. "Three Issues of Data Compliance Governance in China Based on Case Analysis." International Journal of Law, Ethics, and Technology 2024, no. 3 (2024): 237–54. http://dx.doi.org/10.55574/fhbx7722.

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With the rapid development of China’s digital economy and increasingly stringent global data protection regulations, corporate data security and compliance have become key factors that determine the competitiveness and sustainable development of enterprises. However, China’s data compliance governance still faces three main challenges: inadequate self-regulation of corporate data compliance, imperfect internal management system, and the risk of violations throughout the entire data lifecycle. To address these issues, China needs to comprehensively improve data security and compliance of Chines

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40

Bugshan, Abdullah, Faisal Alnori, and Walid Bakry. "Shariah compliance and corporate cash holdings." Research in International Business and Finance 56 (April 2021): 101383. http://dx.doi.org/10.1016/j.ribaf.2021.101383.

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41

MILLS, LILLIAN F. "CORPORATE TAX COMPLIANCE AND FINANCIAL REPORTING." National Tax Journal 49, no. 3 (1996): 421–35. http://dx.doi.org/10.1086/ntj41789215.

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42

Evangelos, Koumanakos, Roumelis Theodoros, and Goletsis Yorgos. "Corporate tax compliance during macroeconomic fluctuations." Journal of Accounting and Taxation 9, no. 4 (2017): 36–55. http://dx.doi.org/10.5897/jat2017.0257.

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43

杨, 康. "Corporate Compliance Research on Environmental Protection." Open Journal of Legal Science 10, no. 04 (2022): 358–65. http://dx.doi.org/10.12677/ojls.2022.104047.

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44

Parker, Christine. "Regulator-Required Corporate Compliance Program Audits." Law Policy 25, no. 3 (2003): 221–44. http://dx.doi.org/10.1111/j.1467-9930.2003.00149.x.

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45

Liu, Ning, Carlos Wing-Hung Lo, and Xueyong Zhan. "Regulatory Ties and Corporate Compliance Strategies." Public Performance & Management Review 42, no. 3 (2018): 580–605. http://dx.doi.org/10.1080/15309576.2018.1486214.

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46

HEAD, BARBARA. "Corporate Compliance and the Hospice Nurse." Home Healthcare Nurse 18, no. 5 (2000): 290–91. http://dx.doi.org/10.1097/00004045-200005000-00003.

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47

Bartis, Janice A., and Trent Sullivan. "Developing a Nursing Corporate Compliance Program." JONA's Healthcare Law, Ethics, and Regulation 4, no. 3 (2002): 67–77. http://dx.doi.org/10.1097/00128488-200209000-00006.

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48

Watts, Peter. "Compliance management in the corporate world." Computer Fraud & Security 2006, no. 12 (2006): 19–20. http://dx.doi.org/10.1016/s1361-3723(06)70454-7.

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49

Köhler, Annette G., and Lars S. Junc. "Die Qualität von Corporate-Compliance-Systemen." Zeitschrift für Planung & Unternehmenssteuerung 21, no. 3 (2010): 299–322. http://dx.doi.org/10.1007/s00187-010-0104-5.

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50

Burling, M. "The key to compliance [corporate accounting]." Information Professional 2, no. 4 (2005): 34–36. http://dx.doi.org/10.1049/inp:20050406.

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