Deterrence of illegal activities is frequently carried out by many atomistic auditors (tax auditors, law enforcement agents, etc.). Not much is known either normatively about the best way to incentivize atomistic auditors, nor positively about what these incentives actually look like in real...

This article analyzes employer labor tax evasion and the impact on this evasion of tax inspections by a labor inspectorate. The analysis is based on a unique data set built by linking two sources of information: a data set of individual artisan firms and an individual audit data set. Our data...

This paper reveals how institutionalised corruption undermines national integrity systems such as the Parliamentary Committees (PC); National Economic Conduct Inspectorate (NECI) to name just two; the auditing profession and overall corporate governance in Zimbabwe. It cites nepotism, cronyism,...