Katalin Borbély
57514488600
Publications - 7
Tax knowledge in connection with tax compliance in Hungary
Publication Name: Journal of Infrastructure Policy and Development
Publication Date: 2024-01-01
Volume: 8
Issue: 11
Page Range: Unknown
Description:
During the examination of tax education, a significant part of the professional literature defines taxpayers as a homogeneous group, however, among others, the level of educational attainment and the digital skills of taxpayers are also important. This research investigates the role of knowledge in connection with tax compliance. The article is based on the statements from the professional literature and analysis of secondary data from national and international authorities and institutions. It also includes some comparisons of the components of the COM-B model on the data of nine European countries and sets up a model of tax behaviour based on Hungarian conditions. According to the classification based on the comparison, the performance of Hungary is at the lowest level among nine examined countries. Considering the complexity of the tax system, the knowledge of taxpayers is incomplete in Hungary. A developed version of the COM-B model points out that there is a close connection between capability and opportunity as well and these components can reinforce each other. With the adequate motivation and literacy as well as the knowledge of procedures can facilitate tax compliance. It can be concluded that successful tax education recognises and targets various groups of taxpayers. The Hungarian tax authorities treat taxpayers as a homogeneous group, however, there are slight developments by using several communication channels. In the current situation, the most important is to find the forms and levels of tax education to make the taxpayer able to comply.
Open Access: Yes
The development of the European Union auditing research over the past decade: a systematic literature review and future research opportunities
Publication Name: Journal of Financial Reporting and Accounting
Publication Date: 2024-01-01
Volume: Unknown
Issue: Unknown
Page Range: Unknown
Description:
Purpose: The purpose of this study is to provide a systematic review of research development on auditing in the European Union over the past decade and suggest future research directions. Design/methodology/approach: Following the PRISMA protocol, the authors systematically reviewed the relevant literature and conducted a qualitative content analysis of 107 studies on auditing in the European Union published between 2012 and 2023. Findings: The results indicate increased auditing literature in the European Union from 2012 to August 2023. Around 40% of the papers were focused on six nations: Germany, Spain, Italy, the UK, Sweden and France. Additionally, 35.5% of papers have been published in three major journals: Accounting in Europe, International Journal of Auditing and the European Accounting Review. Moreover, 82.24% of papers used quantitative methods, with a few using qualitative or mixed methods. Also, most of the studies in the sample endorsed the European Union’s auditing reforms, which included implementing a cap on nonaudit fees and enhancing the independence of audit committees. Contrary to this viewpoint, multiple studies have expressed disagreement with enforcing a total prohibition on nonaudit services, as certain services can enhance auditing quality. Similarly, other studies have contested the necessity of mandatory auditor rotation every 10 years, citing the significant additional expenses associated with this practice. Finally, further studies supported the European Union’s decision to make the joint audit voluntary, as it is related to high audit fees and low audit quality. Research limitations/implications: The limitations of this research primarily stem from the authors’ choices in selecting the database and defining the criteria for searching the studied papers. Practical implications: This paper offers valuable insights into the future research prospects in the European Union’s auditing field. Hence, this analysis can be helpful for researchers and practitioners in developing this field based on future research recommendations and the identified themes. Originality/value: To the best of the authors’ knowledge, this paper is the first study to systematically review the developments of the European Union auditing literature over the past decade.
Open Access: Yes
Relationships between tax communication, education and tax administration in Hungary between 2018 and 2022
Publication Name: Zeszyty Teoretyczne Rachunkowosci
Publication Date: 2023-12-18
Volume: 47
Issue: 4
Page Range: 173-190
Description:
Purpose: The objective of the study is to highlight the relevant contexts and problems of the Hungarian tax administration from the aspects of digitalisation, communication and education between 2018 and 2022. Methodology/approach: The article is based on the statements from the professional literature and analysis of secondary data from national and international authorities and institutions. The article makes several comparisons. Findings: The article shows how Information and Communications Technology (ICT) is used in tax administration in Hungary, filling the research gap. Based on the comparison, the digital development of Hungary is similar to that of the EU average. However, there are some impediments, such as the complexity of tax regulations and the numerous communication channels that exist. They could be simplified, and our proposed modifications in terms of communication and education could improve the use of ICT in the Hungarian tax system. Research limitations: The research does not provide an in–depth examination of Hungarian tax legislation and lacks any primary research. Originality/value: The article deals with some aspects of tax administration in Hungary; it describes the current situation and gives proposals for its development.
Open Access: Yes
Presenting Climate-related Disclosures in the Automotive Sector: Practical Possibilities and Limitations of Current Reporting Prototypes and Methods
Publication Name: Chemical Engineering Transactions
Publication Date: 2022-01-01
Volume: 94
Issue: Unknown
Page Range: 379-384
Description:
The eXtensible Business Reporting Language (XBRL) digital reporting system presents the annual accounts and financial data in a standardized format, thus producing comparable reports. This study examines how new sustainability reporting requirements proposed by the recent International Financial Reporting Standard (IFRS) S2 exposure draft could affect current reporting conditions of public listed European automotive manufacturers, from a taxonomical perspective. It was attempted the IFRS taxonomy to be linked with the ISSB's (International Sustainability Standards Board) proposed factors. Based on the changes in the regulatory environment and the existing digital reporting methodology, the paper proposed the inclusion of climate-related disclosure of automotive companies in the existing IFRS Taxonomy. In the taxonomical assessment, it was found that the recent sustainability reporting prototypes will likely affect certain financial statement sections, mostly the Notes to the financial statements. At present, there is no direct information available to investors and consumers on the environmental performance, which could be verified in the financial statements. There is no detailed emissions data that the company produces, as it is mainly the emissions compliance of the final product that is declared, especially in the automotive industry.
Open Access: Yes
DOI: 10.3303/CET2294063
Joint Audit Research: A Systematic Literature Review and Future Research Agenda
Publication Name: Accounting Perspectives
Publication Date: 2026-01-01
Volume: Unknown
Issue: Unknown
Page Range: Unknown
Description:
We perform a systematic literature review in accordance with the Preferred Reporting Items for Systematic reviews and Meta-Analyses (PRISMA) protocol to uncover the characteristics and evolution of research on joint audits. The sample includes 53 papers published in the Scopus database from January 2007 to May 2025. Although many researchers have examined the primary benefits and drawbacks of joint auditing, the research on this subject remains relatively sparse compared to other areas of auditing, suggesting it warrants further exploration. Most joint audit research has focused on two main aspects—audit quality and fees—while only a few studies have examined audit report delays, the concentration of the audit market, and other limited topics related to joint auditing. This study also offers critical perspectives for future research avenues. This analysis serves as a valuable resource for researchers and practitioners seeking to deepen their understanding of joint audits.
Open Access: Yes
Audit fees in the mandatory joint audit setting: a comparative study between the European Union and the MENA region
Publication Name: Journal of Financial Reporting and Accounting
Publication Date: 2026-01-01
Volume: Unknown
Issue: Unknown
Page Range: 1-28
Description:
Purpose – This study aims to investigate audit fees for nonfinancial listed companies under mandatory joint audit regimes, comparing the effects of different joint audit pair compositions in France (EU) and Morocco (MENA region). Design/methodology/approach – Using a sample of 397 nonfinancial listed companies (349 French, 48 Moroccan) from 2014 to 2023 (3, 970 firm-year observations), this study uses multivariate regressions in Stata to examine audit fee variations across six joint audit pair types: B4B4 (two Big Four firms), B4S1 (one Big Four with one non-Big Four international), B4S2 (one Big Four with one local), S1S1 (two non-Big Four international), S1S2 (one non-Big Four international with one local) and S2S2 (two local). Findings – Results reveal significant differences in audit fees across joint audit pairs in both France and Morocco, regardless of pair type or firm size. Notably, fees are consistently higher in France, which has stronger investor protection, than in Morocco. In terms of pair ranking in France, B4B4FR commands the highest fees, followed by B4S1FR and B4S2FR. There is no significant fee difference between B4B4FR and B4S1FR, supporting the preference for joint Big Four pairs among large companies. By contrast, in Morocco, B4B4MO has the highest fees, followed by B4S2MO; B4S1MO has the lowest. Non-Big Four pairs (S1S1, S1S2 and S2S2) show no significant fee differences in either country, suggesting that medium-sized companies rationally select two non-Big Four international auditors. Further analysis shows that, in France, Big Four premiums and interpair fee gaps narrow as firm size increases. Conversely, in Morocco, B4B4MO and S1S1MO are more competitively priced for small firms, while B4S1MO targets larger firms. Regarding industry specialization, it generally raises fees – except in B4S2 and S1S1 pairs (no effect) and in B4S1FR, where it reduces fees. Practical implications – This study offers significant insights for investors, policymakers and companies involved in joint audit frameworks, as well as those considering implementing joint audits, through an in-depth analysis of a crucial issue in joint auditing. Originality/value – To the authors’ knowledge, this is the first comparative study of joint audit fees for nonfinancial companies in mandatory regimes across developed (France) and emerging (Morocco) markets. It classifies joint audit pairs into six categories and investigates the effects of company size and auditor industry specialization on these fees.
Open Access: Yes
Joint audit work allocation in the mandatory joint audit setting: a comparative study between the developed and the emerging economies
Publication Name: Cogent Business and Management
Publication Date: 2026-01-01
Volume: 13
Issue: 1
Page Range: Unknown
Description:
This study investigates the effects of joint audit work allocation on audit quality, fees, and report delays. It analyzes data from 347 non-financial listed firms in France and Morocco. Audit fee shares serve as a proxy for workload distribution. The findings reveal notable differences between France and Morocco. At the macro level, there is no statistically significant relationship between joint audit work allocation and either audit quality or audit report delays in France. However, greater imbalances in work allocation are associated with higher audit fees. In Morocco, greater imbalances in the allocation of work are associated with lower audit quality, higher fees, and longer delays. At the joint audit pair level, most pairs in both countries exhibit no significant relationship between work allocation and audit quality, fees, or report delays. Nevertheless, specific French and Moroccan pairs with greater imbalances in work allocation experience higher audit fees and longer delays. Regarding company size, joint audit work allocation has a minimal effect on audit quality, fees, and delays among large firms. As unbalanced joint audits have parallels to single audits, our findings contribute to current discussions of their comparative advantages and disadvantages. This study provides valuable and practical insights for a wide audience, including investors, board members, practitioners, academics, and policymakers.
Open Access: Yes
