作者: Prem Sikka
DOI: 10.1016/J.ACCFOR.2012.09.002
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摘要: Abstract This paper is a reply to comment by John Hasseldine and Gregory Morris on the “Smoke Mirrors: Corporate Social Responsibility Tax Avoidance” published in Accounting Forum 2010: 34(3/4): 153–168. The original drew attention gap between corporate talk of social responsibility actual practices, which promote tax avoidance/evasion. Instead critiquing Smoke Mirrors paper, raise number random often unrelated issues, including interpretation law, statistics, regulation agents, role accountants, policies state human rights corporations, just mention few. responds kind argues that many their comments are ill informed.