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Undeclared Work, Employer Tax Compliance, and Audits

Porto, Edoardo Di - In: Public Finance Review 39 (2011) 1, pp. 75-102

This article analyzes employer labor tax evasion and the impact on this evasion of tax inspections by a labor inspectorate. The analysis is based on a unique data set built by linking two sources of information: a data set of individual artisan firms and an individual audit data set. Our data...

Persistent link: https://www.econbiz.de/10009359874

The impotence of auditing practices in a corrupt environment: some evidence from Zimbabwe

Ndiweni, Esinath - In: International Journal of Critical Accounting 3 (2011) 2/3, pp. 204-219

This paper reveals how institutionalised corruption undermines national integrity systems such as the Parliamentary Committees (PC); National Economic Conduct Inspectorate (NECI) to name just two; the auditing profession and overall corporate governance in Zimbabwe. It cites nepotism, cronyism,...

Persistent link: https://www.econbiz.de/10010669113

Efficiency of taxation bodies' work : methods of estimating and analysis of relations with tax payers

Musaeva, Khaibat Magomedtagirovna; Ismailov, … - In: European research studies 20 (2017) 2B, pp. 378-395

Persistent link: https://www.econbiz.de/10012217232

Costs and benefits of a risk-based PCAOB inspection regime

Christensen, Brant E.; Newton, Nathan J.; Wilkins, Michael - In: Accounting, organizations and society : an … 112 (2024), pp. 1-14

Persistent link: https://www.econbiz.de/10014558685

Do quarterly and annual financial statements reflect similar financial statement error in the post-SOX era?

Boyle, Erik S.; Lewis-Western, Melissa F.; Seidel, … - In: Journal of financial reporting : a publication of the … 6 (2021) 1, pp. 1-31

Persistent link: https://www.econbiz.de/10012663667

Estimating tax gaps in Zambia : a bottom-up approach based on audit assessments

Adu-Ababio, Kwabena; Koivisto, Aliisa; Lungu, Eliya; … - 2023

Assessing tax gaps-the difference between the potential and actual taxes raised-plays a vital role in achieving positive domestic revenue objectives through improved and reformed taxation. This is particularly pertinent for growth outcomes in developing countries. This study uses a bottom-up...

Persistent link: https://www.econbiz.de/10013548954

Behavioural responses to unfair institutions : experimental evidence on rule compliance, norm polarisation, and trust

Columbus, Simon; Feld, Lars P.; Kasper, Matthias; … - 2023

This study investigates the effects of unfair enforcement of institutional rules on public good contributions, personal and social norms, and trust. In a preregistered online experiment (n = 1,038), we find that biased institutions reduce rule compliance compared to fair institutions. However,...

Persistent link: https://www.econbiz.de/10014319160

Does combating corruption reduce clientelism?

Bobonis, Gustavo J.; Gertler, Paul J.; … - 2023

Persistent link: https://www.econbiz.de/10014286187

Behavioural responses to unfair institutions : experimental evidence on rule compliance, norm polarisation, and trust

Columbus, Simon; Feld, Lars P.; Kasper, Matthias; … - 2023

Persistent link: https://www.econbiz.de/10014321962

Managing Remote Work Quality : Evidence from Management Systems Standards Auditing

Palmarozzo, Ashley; Toffel, Michael W. - 2023

management system standards. We analyze nearly 30,000 audits conducted in-person or remotely across thousands of sites around the … restrictions. We theorize that remote audits will be of lower quality (less comprehensive) than in-person audits because remote … exchanging information with fellow auditors. We find evidence of these theorized mechanisms: remote audits report fewer …

Persistent link: https://www.econbiz.de/10014343992