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Author

Hafsa El Kadiri

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Open access Oct 2026

The Role of ESG Governance and Internal Control in Preventing Corporate Tax Fraud: Expert Perspectives

Corporate tax fraud is a growing phenomenon not only in terms of legal control and audit but also in terms of corporate responsibility and stakeholder control. This study aims to describe how Environmental, Social, and Governance (ESG) governance and internal control mechanisms could work together to prevent companies’...

Z. El Idrissi, Hafsa El Kadiri, Hajar Tabyaoui et al. · 0 citations

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