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Regulatory performance of audit tournaments and compliance observability
Cason, Timothy N.; Friesen, Lana; Gangadharan, Lata - In: European economic review : EER 85 (2016), pp. 288-306
Persistent link: https://www.econbiz.de/10011770671
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Less Cheating? The Effects of Prefilled Forms on Compliance Behavior
Fochmann, Martin - 2018
. In a controlled experiment, we investigate how correctly and incorrectly prefilled forms influence compliance behavior …. We frame our experiment as filing the annual income tax return. We show that correct prefilling enhances compliance …
Persistent link: https://www.econbiz.de/10012915658
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Multidimensional tax compliance attitude
Bruns, Christoffer; Fochmann, Martin; Mohr, Peter; … - 2023
Citizen tax compliance significantly dictates governmental fiscal capacities. Recognizing this, understanding the determinants of tax compliance remains paramount. While existing literature frequently isolates and tests individual determinants such as audit likelihood, penalty structures, tax...
Persistent link: https://www.econbiz.de/10014382941
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Does compliance strategy increase compliance? : evidence from Malaysia
Norul Syuhada Abu Hassan; Mohd Rizal Palil; Rosiati Ramli; … - In: Asian journal of accounting & governance 15 (2021), pp. 1-14
Persistent link: https://www.econbiz.de/10012585685
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Sweden: failure of a cooperative compliance project?
Björklund Larsen, Lotta - 2019
Persistent link: https://www.econbiz.de/10013179623
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Compliance, ethics and responsibility : emergent governance strategies in the US and UK
McBarnet, Doreen J. - In: Private equity, corporate governance and the dynamics …, (pp. 213-240). 2007
Persistent link: https://www.econbiz.de/10003645260
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Compliance: Brazil
Carvalho, L. Nelson; Weffort, Elinor; Salotti, Bruno - In: Governance, risk, and compliance handbook : technology, …, (pp. 731-741). 2008
Persistent link: https://www.econbiz.de/10003691624
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The future of corporate compliance
Basri, Carole - In: What's next? : unconventional wisdom on the future of …, (pp. 271-282). 2011
Persistent link: https://www.econbiz.de/10009375443
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Compliance institutions in treaties
Frischmann, Brett M.; Hartigan, James C. - In: Review of law and economics : publ. in cooperation with … 7 (2011) 1, pp. 89-120
Persistent link: https://www.econbiz.de/10009489163
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FATCA violation underlies latest US tax and securities fraud charges
Fisher, Miriam; McManus, Brian - In: The journal of investment compliance 16 (2015) 1, pp. 74-76
Persistent link: https://www.econbiz.de/10011344530