This study aims to explore significant present and future trends in accounting and corporate sustainability by examining publications from the Web of Science database spanning from 2010 to 2023. With a particular focus on research related to the digital business environment, the study employs bibliometric analysis grounded in the resource-based view theory to investigate the evolution of auditing and digital accounting research. Utilizing the VOSviewer tool, the study analyzes keyword relationships and their geographical distribution based on a comprehensive examination of 700 publications from the Web of Science. The findings highlight the transformative impact of auditing and digital accounting on business operations in response to rapid digitization. Key clusters identified shed light on digital transformation and the intersection between information technology and corporate management, revealing the evolving research landscape. The study discusses both practical and theoretical implications arising from these findings.

This paper addresses the pressing concern of corporate tax evasion recognized by several nations, employing insights from public choice theory and tax compliance theory. The research aims to evaluate the ramifications of corporate tax evasion on public revenue, public expenditures, tax rates, and the prevailing budget deficit. Methodologically, the study utilizes questionnaire data and employs structural equation modeling for analysis. The findings indicate that tax evasion is significantly influenced by multiple factors, encompassing tax income, public expenditures, tax rates, and the budget deficit. The article offers a comprehensive exploration of both theoretical frameworks and practical implications, contributing valuable insights to the ongoing discourse on corporate tax evasion and its multifaceted impact on fiscal dynamics.