Probe - Accounting, Auditing and Taxation will be transferring from Universe Scientific Publishing Pte. Ltd to ARTS AND SEIENCE PRESS PTE. LTD. ARTS AND SEIENCE PRESS will publish the new papers from issue 1，2024.

Taxation is a major instrument of economic policy. It transfers economic resources from the private sector to the public sector. It also distributes the cost of government equitably among income classes and among people in approximately the same economic circumstances. For example, suppose that the government increases the corporation income tax rate. How would this tax increase a corporation 's investment behavior and hence influence its accounting and auditing? Since the operation cost increases due to a higher corporation income tax Rate, how would this tax increase adjust the corporation structure in accounting and auditing? More importantly, how would this tax increase affect a nation's economy?

The Lead Guest Editor

Tin-Chun Lin

Scope of the special issue Financial reports are extremely helpful and valuable to decision makers, either investors or other interested parties. This information, which can be numerical and nonnumerical in nature, can be analyzed and subsequently utilizedto to predict future firm value or to determine market reaction(Slattery, 2014). 

The Lead Guest Editor
Mohamed M Tailab