Methodological provision for the assessment of audit risk during the audit of tax reporting
Author
Abstract
Suggested Citation
DOI: 10.9770/jesi.2018.6.1(23)
Note: View the original document on HAL open archive server: https://hal.science/hal-02166957
Download full text from publisher
References listed on IDEAS
- Mittone, Luigi & Panebianco, Fabrizio & Santoro, Alessandro, 2017.
"The bomb-crater effect of tax audits: Beyond the misperception of chance,"
Journal of Economic Psychology, Elsevier, vol. 61(C), pages 225-243.
- Luigi Mittone & Fabrizio Panebianco & Alessandro Santoro, 2016. "The Bomb-Crater Effect of Tax Audits: Beyond Misperception of Chance," Working Papers 583, IGIER (Innocenzo Gasparini Institute for Economic Research), Bocconi University.
- Messier, William F., 2014. "An approach to learning risk-based auditing," Journal of Accounting Education, Elsevier, vol. 32(3), pages 276-287.
- George A. Akerlof, 1970. "The Market for "Lemons": Quality Uncertainty and the Market Mechanism," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 84(3), pages 488-500.
- Incardona, John & Kannan, Yezen & Premuroso, Ronald & Higgs, Julia L. & Huang, Ivy, 2014. "Taxing audit markets and reputation: An examination of the U.S. tax shelter controversy," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 23(1), pages 18-31.
- Chan, K. Hung & Lo, Agnes W.Y. & Mo, Phyllis L.L., 2015. "An empirical analysis of the changes in tax audit focus on international transfer pricing," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 24(C), pages 94-104.
- J. A. Mirrlees, 1971. "An Exploration in the Theory of Optimum Income Taxation," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 38(2), pages 175-208.
- Mendoza, Juan P. & Wielhouwer, Jacco L. & Kirchler, Erich, 2017. "The backfiring effect of auditing on tax compliance," Journal of Economic Psychology, Elsevier, vol. 62(C), pages 284-294.
- Oestreich, Andreas Marcel, 2017. "On optimal audit mechanisms for environmental taxes," Journal of Environmental Economics and Management, Elsevier, vol. 84(C), pages 62-83.
- Kogler, Christoph & Mittone, Luigi & Kirchler, Erich, 2016. "Delayed feedback on tax audits affects compliance and fairness perceptions," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 81-87.
- Agrawal, Prerana & Hancock, Phil, 2012. "Deimante Ltd.: Case study for introductory auditing course," Journal of Accounting Education, Elsevier, vol. 30(3), pages 355-379.
- William Vickrey, 1960. "Utility, Strategy, and Social Decision Rules," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 74(4), pages 507-535.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Victoria I. Tarasova & Yuri V. Mezdrykov & Svetlana B. Efimova & Elena S. Fedotova & Dmitry A. Dudenkov & Regina V. Skachkova, 2018. "Methodological provision for the assessment of audit risk during the audit of tax reporting," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 6(1), pages 371-397, September.
- James Alm & Antoine Malézieux, 2021.
"40 years of tax evasion games: a meta-analysis,"
Experimental Economics, Springer;Economic Science Association, vol. 24(3), pages 699-750, September.
- James Alm & Antoine Malézieux, 2020. "40 Years of Tax Evasion Games: A Meta-Analysis," Working Papers 2004, Tulane University, Department of Economics.
- Andrea Attar & Thomas Mariotti & François Salanié, 2020.
"The Social Costs of Side Trading,"
The Economic Journal, Royal Economic Society, vol. 130(630), pages 1608-1622.
- Mariotti, Thomas & Attar, Andrea & Salanié, François, 2019. "The Social Costs of Side Trading," CEPR Discussion Papers 13872, C.E.P.R. Discussion Papers.
- Andrea Attar & Thomas Mariotti & François Salanié, 2020. "The Social Costs of Side Trading," Working Papers hal-02538295, HAL.
- Andrea Attar & Thomas Mariotti & François Salanié, 2019. "The Social Costs of Side Trading," CEIS Research Paper 463, Tor Vergata University, CEIS, revised 10 Jul 2019.
- Attar, Andrea & Mariotti, Thomas & Salanié, François, 2019. "The Social Costs of Side Trading," TSE Working Papers 19-1017, Toulouse School of Economics (TSE), revised Oct 2019.
- Andrea Attar & Thomas Mariotti & François Salanié, 2019. "The Social Costs of Side Trading," EconPol Working Paper 34, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- Andrea Attar & Thomas Mariotti & François Salanié, 2020. "The social costs of side trading," Post-Print hal-03048803, HAL.
- Colin C. Williams, 2023. "A Modern Guide to the Informal Economy," Books, Edward Elgar Publishing, number 18668.
- Matthias Kasper & James Alm, 2022.
"Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 78(1-2), pages 87-111.
- Matthias Kasper & James Alm, 2021. "Does the “bomb crater” effect really exist? Evidence from the laboratory," Working Papers 2118, Tulane University, Department of Economics.
- Cabrales, Antonio & Charness, Gary & Villeval, Marie Claire, 2006.
"Competition, hidden information, and efficiency : an experiment,"
UC3M Working papers. Economics
we071909, Universidad Carlos III de Madrid. Departamento de EconomÃa.
- Antonio Cabrales & Gary Charness & Marie-Claire Villeval, 2006. "Competition, Hidden Information, and Efficiency: an Experiment," Working Papers 0605, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
- Charness, Gary B & Cabrales, Antonio & VILLEVAL, MARIE-CLAIRE, 2007. "Competition, Hidden Information, And Efficiency: An Experiment," University of California at Santa Barbara, Economics Working Paper Series qt3kp5v19m, Department of Economics, UC Santa Barbara.
- Antonio Cabrales & Gary Charness & Marie Claire Villeval, 2006. "Competition, Hidden Information and Efficiency: An Experiment," Post-Print halshs-00175051, HAL.
- Antonio Cabrales & Gary Charness, 2006. "Competition, Hidden information, and Efficiency: an Experiment," Post-Print halshs-00142849, HAL.
- Cabrales, Antonio & Charness, Gary & Villeval, Marie Claire, 2006. "Competition, Hidden Information and Efficiency: An Experiment," IZA Discussion Papers 2296, Institute of Labor Economics (IZA).
- Bruno Biais & Thomas Mariotti, 2005.
"Strategic Liquidity Supply and Security Design,"
The Review of Economic Studies, Review of Economic Studies Ltd, vol. 72(3), pages 615-649.
- Biais, Bruno & Mariotti, Thomas, 2002. "Strategic Liquidity Supply and Security Design," CEPR Discussion Papers 3369, C.E.P.R. Discussion Papers.
- Bruno Biais & Thomas Mariotti, 2003. "Strategic Liquidity Supply and Security Design," STICERD - Theoretical Economics Paper Series 445, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
- Biais, Bruno & Mariotti, Thomas, 2003. "Strategic liquidity supply and security design," LSE Research Online Documents on Economics 19323, London School of Economics and Political Science, LSE Library.
- Biais, Bruno & Mariotti, Thomas, 2003. "Strategic Liquidity Supply and Security Design," IDEI Working Papers 160, Institut d'Économie Industrielle (IDEI), Toulouse, revised Mar 2004.
- He, Haoran & Wu, Keyu, 2016. "Choice set, relative income, and inequity aversion: An experimental investigation," Journal of Economic Psychology, Elsevier, vol. 54(C), pages 177-193.
- Hoff, Karla, 2008. "Joseph E. Stiglitz," Policy Research Working Paper Series 4478, The World Bank.
- Cabrales, Antonio & Charness, Gary, 2011.
"Optimal contracts with team production and hidden information: An experiment,"
Journal of Economic Behavior & Organization, Elsevier, vol. 77(2), pages 163-176, February.
- Cabrales, Antonio & Charness, Gary, 2008. "“Optimal Contracts with Team Production and Hidden Information: An Experiment”," University of California at Santa Barbara, Economics Working Paper Series qt29v1b0pg, Department of Economics, UC Santa Barbara.
- Charness, Gary B & Cabrales, Antonio, 2008. "Optimal Contracts With Team Production And Hidden Information: An Experiment," University of California at Santa Barbara, Economics Working Paper Series qt3bb3p3t3, Department of Economics, UC Santa Barbara.
- Athreya, Kartik B., 2014. "Big Ideas in Macroeconomics: A Nontechnical View," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262019736, December.
- John A. Weymark, 2011.
"On Kolm’s Use of Epistemic Counterfactuals in Social Choice Theory,"
Studies in Choice and Welfare, in: Marc Fleurbaey & Maurice Salles & John A. Weymark (ed.), Social Ethics and Normative Economics, pages 279-301,
Springer.
- John A. Weymark, 2005. "On Kolm's Use of Epistemic Counterfactuals in Social Choice Theory," Vanderbilt University Department of Economics Working Papers 0518, Vanderbilt University Department of Economics.
- Joseph E. Stiglitz, 2017. "The Revolution of Information Economics: The Past and the Future," NBER Working Papers 23780, National Bureau of Economic Research, Inc.
- Lancee, Bora & Rossel, Lucia & Kasper, Matthias, 2023. "When the agency wants too much: Experimental evidence on unfair audits and tax compliance," Journal of Economic Behavior & Organization, Elsevier, vol. 214(C), pages 406-442.
- Faruk Gul, 1997. "A Nobel Prize for Game Theorists: The Contributions of Harsanyi, Nash and Selten," Journal of Economic Perspectives, American Economic Association, vol. 11(3), pages 159-174, Summer.
- Clément Carbonnier, 2023.
"Welfare Economics and Neoliberalism: Interpreting the ideal type of perfect competition general equilibrium,"
SciencePo Working papers Main
hal-04062786, HAL.
- Clément Carbonnier, 2023. "Welfare Economics and Neoliberalism: Interpreting the ideal type of perfect competition general equilibrium," Working Papers hal-04062786, HAL.
- Sebastian Beer & Matthias Kasper & Erich Kirchler & Brian Erard, 0.
"Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-Employed Taxpayers,"
CESifo Economic Studies, CESifo Group, vol. 66(3), pages 248-264.
- Sebastian Beer & Matthias Kasper & Erich Kirchler & Brian Erard, 2019. "Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers," IMF Working Papers 2019/223, International Monetary Fund.
- Committee, Nobel Prize, 2001. "George A. Akerlof, A. Michael Spence, Joseph E. Stiglitz: Markets with Asymmetric Information," Nobel Prize in Economics documents 2001-2, Nobel Prize Committee.
- Joseph E. Stiglitz & Jungyoll Yun & Andrew Kosenko, 2019. "Characterization, Existence, and Pareto Optimality in Markets with Asymmetric Information and Endogenous and Asymmetric Disclosures: Basic Analytics of Revisiting Rothschild-Stiglitz," NBER Working Papers 26251, National Bureau of Economic Research, Inc.
- Panle Jia Barwick & Yanyan Liu & Eleonora Patacchini & Qi Wu, 2023.
"Information, Mobile Communication, and Referral Effects,"
American Economic Review, American Economic Association, vol. 113(5), pages 1170-1207, May.
- Patacchini, Eleonora & Barwick, Panle Jia & Liu, Yanyan & Wu, Qi, 2019. "Information, Mobile Communication, and Referral Effects," CEPR Discussion Papers 13786, C.E.P.R. Discussion Papers.
- Panle Jia Barwick & Yanyan Liu & Eleonora Patacchini & Qi Wu, 2019. "Information, Mobile Communication, and Referral Effects," NBER Working Papers 25873, National Bureau of Economic Research, Inc.
More about this item
Keywords
methodological provision; qualitative assessment; audit risk; tax audit; tax reporting; asymmetric information.;All these keywords.
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2019-07-22 (Accounting and Auditing)
- NEP-IUE-2019-07-22 (Informal and Underground Economics)
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-02166957. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.