diverse audit stakeholders and investigates how an audit database available online can be implemented in SharePoint, as part … of an on-line audit system which is collaborative and national. The online audit database covers various information … second is the analysis of the implementation process by using a step-by-step approach. The online audit database stores …

This paper employs unique tax administrative data and operational audit information from a sample of approximately 7 … additional tax assessment, reported taxable income is estimated to be 64% higher in the first year after the audit than it would … have been in the absence of the audit. In contrast, among those taxpayers who do not receive an additional tax assessment …

controlling persons with foreign residency rights on corporate audit perspective. We find that firms whose controlling persons …