Using the random nature of the audits, we provide evidence of dynamic eects. Audits raise reported tax liabilities for at least ve years after audit, implying an additional yield 1.5 times the direct revenue raised from the audit. The magnitude of the impact falls over time, and this decline...
experimental economicsGovernments and tax administrators around the world rely on the premise that random audits can be used to reduce tax evasion through two channels of deterrencedoi:10.2139/ssrn.2724021Satterthwaite, Emily AnnSocial Science Electronic Publishing...
This study considers the effect of audit partners' perso... X Li,H Xu,M Zhang 被引量: 3发表: 2013年 The effect of audit specialization on audit quality: an empirical study of tax auditors in Thailand. This research aims at investigating the effects of audit specialization: audit particular...
How long-lasting are the effects of audits? Understanding tax non-compliance and the effectiveness of strategies to tackle it is crucial for a modern tax authority. In this paper we study the indirec... A Advani,W Elming 被引量: 0发表: 0年 How Big Are the Tax Benefits of Debt? I ...
The paper aims to demonstrate the usefulness of applying a sophisticated technique to examine, by measuring, the dynamic effects of an external shock on the construction industry via two macro-level indicators. The time series for `value of contracts awarded' (or contractor's new orders), a pro...
East, South, and Southeast Asia (together referred to as Southeastern Asia hereafter) have been recognized as critical areas fuelling the global circulation of seasonal influenza. However, the seasonal influenza migration network within Southeastern Asia
The Arctic Ocean has experienced significant sea ice loss over recent decades, shifting towards a thinner and more mobile seasonal ice regime. However, the impacts of these transformations on the upper ocean dynamics of the biologically productive Pacifi
We jointly analyze the static, selection, and dynamic effects of domestic, foreign, and state ownership on bank performance. We argue that it is important to include indicators of all the relevant governance effects in the same model. "Nonrobustness" checks (which purposely exclude some indicators...
The Qinghai-Tibet Plateau (QTP) supplies many ecosystem services (ESs) that maintain local and global pan-Asian populations and ecosystems. The effects of climate change on ES provision in the QTP will have far-reaching impacts on the region and the many
摘要:As audits of public companies are labor intensive, require a variety of team members, and involve year-round work, practitioners and academics have increasingly focused on identifying audit production factors that drive audit quality. Using proprietary data, we analyze the cost-benefit tradeoffs ...