Recently the attention of the scientific community focuses on internal audit and its role in the organization. Previous studies have shown that internal audit does not always achieve their goals, that is why this study sought to understand the factors that affect internal audit effectiveness....

The purpose of this paper is to test for spatial enforcement spillovers. Empirical testing ground is the enforcement of business taxes in South Africa. The analysis relies on the population of business tax returns for the years 2009 to 2014 and data on all business taxpayer audits by the South...