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Audit exemptions and compliance with tax and accounting regulations
Downing, Jeff; Langli, John C. - In: Accounting and business research 49 (2019) 1, pp. 28-67
Persistent link: https://www.econbiz.de/10012017737
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From enforcement to financial reporting controls (FRCs) : a country-level composite indicator
Quagli, Alberto; Lagazio, Corrado; Ramassa, Paola - In: Journal of management & governance 25 (2021) 2, pp. 397-427
Persistent link: https://www.econbiz.de/10012547695
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Unequal Burdens in EITC Compliance
Davis-Nozemack, Karie - 2015
Lower income means harsher treatment from the government for taxpayers who claim the Earned Income Tax Credit (EITC). EITC claimants are audited more often than any taxpayers other than the very wealthy. More concerning, however, is that the IRS audits EITC claimants by correspondence...
Persistent link: https://www.econbiz.de/10013037446
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Compliance costs vs. tax incentives : why do entrepreneurs respond to size-based regulations?
Harju, Jarkko; Matikka, Tuomas; Rauhanen, Timo - In: Journal of public economics 173 (2019), pp. 139-164
Persistent link: https://www.econbiz.de/10012160523
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Measuring country differences in enforcement of accounting standards : an audit and enforcement proxy
Brown, Philip; Preiato, John; Tarca, Ann - In: Journal of business finance & accounting : JBFA 41 (2014) 1/2, pp. 1-52
Persistent link: https://www.econbiz.de/10010336581
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Measuring Country Differences in Enforcement of Accounting Standards : An Audit and Enforcement Proxy
Brown, Philip R. - 2014
country's accounting standards. The adoption of International Financial Reporting Standards (IFRS) aims, in broad terms, to …, the effectiveness of IFRS adoption is believed to be hampered by differences, across countries, in the institutional … setting in which financial reporting occurs. Studies of the impact of IFRS have used a range of proxies to capture these …
Persistent link: https://www.econbiz.de/10013063604
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Tax audit impact on voluntary compliance
Niu, Yongzhi - In: Journal of economic and social measurement 36 (2011) 4, pp. 237-251
Persistent link: https://www.econbiz.de/10009660956
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Compliance with endogenous audit probabilities
Konrad, Kai A.; Lohse, Tim; Qari, Salmai - 2015
This paper studies the effect of endogenous audit probabilities on reporting behavior in a face-to-face compliance situation such as at customs. In an experimental setting in which underreporting has a higher expected payoff than truthful reporting we find an increase in compliance of about 80%...
Persistent link: https://www.econbiz.de/10011292818
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Compliance Effects of Risk-Based Tax Audits
Løyland, Knut - 2019
Tax administrations use machine learning to predict risk scores as a basis for selecting individual taxpayers for audit. Audits detect noncompliance immediately, but may also alter future filing behavior. This analysis is the first to estimate compliance effects of audits among high-risk wage...
Persistent link: https://www.econbiz.de/10012871024
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Compliance with Endogenous Audit Probabilities
Konrad, Kai A. - 2015
This paper studies the effect of endogenous audit probabilities on reporting behavior in a face-to-face compliance situation such as at customs. In an experimental setting in which underreporting has a higher expected payoff than truthful reporting we find an increase in compliance of about 80%...
Persistent link: https://www.econbiz.de/10013018281