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Iyer, Govind S.; Reckers, Philip M.J. - In: Managerial auditing journal 22 (2007) 8-9, pp. 895-912

Persistent link: https://www.econbiz.de/10007866676

Comparing the top and the bottom income earners: Distribution of income and taxes in the United States

Iyer, Govind S.; Jimenez, Peggy; Reckers, Philip M.J. - In: Journal of accounting and public policy 31 (2012) 2, pp. 226-235

Persistent link: https://www.econbiz.de/10009960236

Decomposition of progressivity and inequality indices: Inferences from the US federal income tax system

Iyer, Govind S.; Reckers, Philip M.J. - In: Journal of accounting and public policy 31 (2012) 3, pp. 258-277

Persistent link: https://www.econbiz.de/10009974324

INCREASING TAX COMPLIANCE IN WASHINGTON STATE: A FIELD EXPERIMENT

Iyer, Govind S.; Reckers, Philip M.J.; Sanders, Debra L. - In: National Tax Journal 63 (2010) 1, pp. 7-32

This paper reports the results of a field experiment conducted in Washington State to improve compliance with the use tax and the Business and Occupation (B&O) tax. As part of the program, the Department of Revenue mailed letters that enhanced perceived detection risk and/or raised penalty...

Persistent link: https://www.econbiz.de/10010788060

CEO image, NAS and risk assessment

Iyer, Govind S.; Reckers, Philip M.J. - In: Managerial Auditing Journal 22 (2007) 9, pp. 895-912

Purpose – The purpose of this paper is to examine the interactive effect of the provision of non‐audit services (NAS) and auditors' perceptions of management integrity on assessments of risk of material misstatement. Design/methodology/approach – The research method consisted of a...

Persistent link: https://www.econbiz.de/10014929095

Discussion of the impact of online tax community advice on individual taxpayer decision-making

Iyer, Govind Subramania - In: Advances in accounting : a research annual 63 (2023), pp. 1-3

Persistent link: https://www.econbiz.de/10014495786

Alternative work arrangements and perceived career success: Current evidence from the big four firms in the US

Johnson, Eric N.; Lowe, D. Jordan; Reckers, Philip M.J. - In: Accounting, Organizations and Society 33 (2008) 1, pp. 48-72

Persistent link: https://www.econbiz.de/10005219707

Strong Corporate Governance and Audit Firm Rotation: Effects on Judges' Independence Perceptions and Litigation Judgments

Jennings, Marianne Moody; Pany, Kurt J.; Reckers, … - In: Accounting horizons : a quarterly publication of the … 20 (2006) 3, pp. 253-270

Persistent link: https://www.econbiz.de/10007304983

Restoring public confidence in capital markets through auditor rotation

Gates, Sandra K.; Lowe, D.Jordan; Reckers, Philip M.J. - In: Managerial auditing journal 22 (2007) 1, pp. 5-17

Persistent link: https://www.econbiz.de/10007392313

An Empirical Investigation of the Interface Between Internal and External Auditors

Brody, Richard G.; Golen, Steven P.; Reckers, Philip M.J. - In: Accounting and business research : a research quarterly … 28 (1998) 3, pp. 160-172

Persistent link: https://www.econbiz.de/10006198950