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This study explores the complex relationship between audit quality and corporate tax avoidance through a Systematic Literature Review (SLR) approach, examining 37 Scopus- indexed articles published between 2019 and 2023. Tax avoidance, often perceived as a strategic effort by companies to reduce their tax burden, poses significant challenges for governments, especially in emerging economies like Indonesia. Audit quality plays a crucial role in mitigating aggressive tax avoidance by ensuring transparency and enhancing the integrity of financial reporting. Key Audit Matters (KAM) disclosures, introduced to improve the quality of audit communication, have been shown to increase stakeholder trust and reduce misinterpretations of financial information. The findings underscore the importance of auditor independence and professionalism in addressing tax-related issues, while highlighting potential conflicts of interest when auditors provide tax consultancy services. Furthermore, the study emphasizes the critical role of auditors in detecting and mitigating manipulative tax practices by employing advanced technological tools, including big data and artificial intelligence. Future research directions suggest investigating the dynamic impact of digital transformation on audit processes, the role of government regulations in promoting tax compliance, and the integration of cross-sectoral perspectives to address industry-specific challenges. The study concludes that a combination of robust audit practices, enhanced regulatory frameworks and continuous advancements in technology is essential to improve audit quality and curb aggressive tax strategies, contributing to sustainable corporate governance and fiscal policy outcomes.

This study explores the complex relationship between audit quality and corporate tax avoidance through a Systematic Literature Review (SLR) approach, examining 37 Scopus- indexed articles published between 2019 and 2023. Tax avoidance, often perceived as a strategic effort by companies to reduce their tax burden, poses significant challenges for governments, especially in emerging economies like Indonesia. Audit quality plays a crucial role in mitigating aggressive tax avoidance by ensuring transparency and enhancing the integrity of financial reporting. Key Audit Matters (KAM) disclosures, introduced to improve the quality of audit communication, have been shown to increase stakeholder trust and reduce misinterpretations of financial information. The findings underscore the importance of auditor independence and professionalism in addressing tax-related issues, while highlighting potential conflicts of interest when auditors provide tax consultancy services. Furthermore, the study emphasizes the critical role of auditors in detecting and mitigating manipulative tax practices by employing advanced technological tools, including big data and artificial intelligence. Future research directions suggest investigating the dynamic impact of digital transformation on audit processes, the role of government regulations in promoting tax compliance, and the integration of cross-sectoral perspectives to address industry-specific challenges. The study concludes that a combination of robust audit practices, enhanced regulatory frameworks and continuous advancements in technology is essential to improve audit quality and curb aggressive tax strategies, contributing to sustainable corporate governance and fiscal policy outcomes.

The study conducted an exploration into gender influence on the upward influence strategies within employees of winestores in the Bayelsa and Delta States of Nigeria. Throughout the research, three distinct questions were asked which led to the formulate three hypotheses, employing a descriptive research design to solicit the opinions of respondents. With a target population of 600 firms within the Nigerian Winestores in Bayelsa and Delta State, a sample size of 292 was meticulously obtained from Taro Yamane’s tool, using proportionate sampling techniques. To gather data, a well thought out structured questionnaire, validated by experts in the field of Business Management, was employed and rigorously tested for reliability, achieving a commendable Cronbach alpha of 0.817, ensuring its suitability for the study. This instrument was then administered to 292 staff respondents from 58 Winestores situated in Bayelsa and Delta States region of Nigeria, yielding 211 adequately completed questionnaires, which formed the basis for subsequent analysis. Utilizing mean and standard deviation, the data collected from respondents underwent thorough analysis, complemented by the application of ANOVA analysis SPSS v25 to carefully test the formulated hypotheses. The results revealed that there is a significant gender difference in the preference for relationship-building strategies among employees of Winestores in Bayelsa and Delta States, Nigeria; There is a significant gender difference in the utilization of assertive communication as an upward influence strategy among employees of Winestores in Bayelsa and Delta States, Nigeria; and There is significant gender difference in the adoption of collaborative approaches for upward influence among employees of Winestores in Bayelsa and Delta States, Nigeria. Based on these findings, the study recommended among others the Adapt training programs to encompass diverse communication styles, addressing gender-specific preferences in relationship-building, assertive communication, and collaborative approaches among winestore employees.

A bond rating is an important indicator in fixed-income securities that significantly assesses. The relationship between financial ratios and maturity dates with changes in bond ratings is very important. It provides valuable insights into the issuer’s financial health and ability to repay debts within the specified tenor. This research investigates information related to the effect of financial ratios and maturity dates on changes in bond ratings in the Indonesia Stock Exchange using Panel Data Regression for 2017-2022. The result of this study is that maturity date has a negative effect on changes in bond ratings, current ratio does not affect changes in bond ratings, return on asset has a negative effect on changes in bond ratings, the net profit margin has a positive effect on changes in bond ratings, and debt to equity has a positive effect on bond ratings in Indonesia Stock Exchange (IDX). Before investing, investors should look at the bond-issuing company’s financial ratios and bond ratings to get better returns. This study aims to provide a deeper understanding of the credit rating process, help investors make more informed investment decisions, and contribute to the efficient functioning of the Indonesian bond market.