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Ambiguity on audits and cooperation in a public goods game
Dai, Zhixin; Hogarth, Robin M.; Villeval, Marie Claire - Groupe d'Analyse et de Théorie Économique Lyon … - 2014
update their beliefs about the probability of being audited, both before and after audits are definitely withdrawn. We find … that when individuals have initially experienced systematic audits, they decrease both their beliefs and their … contributions almost immediately after audits are withdrawn. In contrast, when audits were initially less frequent and more …
Persistent link: https://www.econbiz.de/10010739568
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Effect of audits on the extent of compliance with wastewater discharge limits
Earnhart, Dietrich; Harrington, Donna Ramirez - In: Journal of Environmental Economics and Management 68 (2014) 2, pp. 243-261
This study explores the effect of environmental self-audits (“audits”), which represent an important type of …, audits may (1) improve compliance by enhancing the effectiveness of treatment technologies and pollution prevention methods … examines whether audits influence the control of different pollutants uniformly. Lastly, we employ a dynamic panel estimator …
Persistent link: https://www.econbiz.de/10011043125
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Ambiguity on audits and cooperation in a public goods game
Dai, Zhixin; Hogarth, Robin M.; Villeval, Marie Claire - In: European Economic Review 74 (2015) C, pp. 146-162
individuals update their beliefs about the probability of being audited, both before and after audits are permanently withdrawn …. We find that when individuals have initially experienced systematic audits, they decrease both their beliefs and their … contributions almost immediately after audits are withdrawn. In contrast, when audits were initially less frequent and more …
Persistent link: https://www.econbiz.de/10011190210
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Achieving an adequate balance between the level of complexity, objectivity and comparability which is required within the capital framework: credit ratings and the Standardized App...
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2014
to provide a reliable estimate of the firm's probability of default? The vital role of audits in verifying the …
Persistent link: https://www.econbiz.de/10011111545
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A global perspective on the changing perceptions of the role of the external auditor and the significance of audit developments
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012
Through a consideration of factors which have resulted in a more reduced role for the external auditor in certain jurisdictions – when compared to others, this paper will consider, as well as highlight why an enhanced awareness of the role of the external auditor in such jurisdictions will be...
Persistent link: https://www.econbiz.de/10009647355
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La mesure de la qualité doit-elle être complexe pour respecter le principe de "Vision Clients" ? Pistes d'amélioration en Rhône-Alpes
Mermilliod, Renaud - HAL - 2004
'obtention de certification de service. Au cours des derniers audits de renouvellement menés sur la région Rhône-Alpes les auditeurs …
Persistent link: https://www.econbiz.de/10008792706
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They're Natural and Everywhere: How Evaluative Practices Permeate the Organization
Maier, Florentine; Brandl, Julia - In: BuR - Business Research 1 (2008) 1, pp. 78-92
How do evaluative practices become natural and ubiquitous in an organization? In this paper we integrate findings from previous empirical work on the adoption of evaluative practices in organizations with insights from institutional theory and social psychology research for advancing the...
Persistent link: https://www.econbiz.de/10010615533
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Uncertainty resolution in tax experiments: Why waiting for an audit increases compliance
Muehlbacher, Stephan; Mittone, Luigi; Kastlunger, Barbara; … - In: Journal of Behavioral and Experimental Economics … 41 (2012) 3, pp. 289-291
Tax compliance in a between-subjects experiment was higher when the uncertainty about the occurrence of an audit was not resolved until three weeks after participants had filed their tax returns than in a control treatment with immediate uncertainty resolution. Results have important...
Persistent link: https://www.econbiz.de/10010573915
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Ambiguity on audits and cooperation in a public goods game
Dai, Zhixin; Hogarth, Robin M.; Villeval, Marie Claire - HAL - 2014
update their beliefs about the probability of being audited, both before and after audits are definitely withdrawn. We find … that when individuals have initially experienced systematic audits, they decrease both their beliefs and their … contributions almost immediately after audits are withdrawn. In contrast, when audits were initially less frequent and more …
Persistent link: https://www.econbiz.de/10010899359
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Tax Compliance and Information Provision: A Field Experiment with Small Firms
Doerrenberg, Philipp; Schmitz, Jan - 2015
We study a field experiment on tax compliance in Slovenia. Small accounting companies were randomly assigned to an untreated control group and two treatment groups. Companies in the first treatment group received a letter that highlighted the importance of paying taxes and informed about the...
Persistent link: https://www.econbiz.de/10010531726