Audits, audit effectiveness, and post-audit tax compliance
Matthias Kasper, James Alm
| Year of publication: |
2022
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|---|---|
| Authors: | Kasper, Matthias ; Alm, James |
| Published in: |
Journal of economic behavior & organization : JEBO. - Amsterdam [u.a.] : Elsevier, ISSN 0167-2681, ZDB-ID 864321-0. - Vol. 195.2022, p. 87-102
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| Subject: | Tax compliance | Audit effectiveness | Specific deterrence | General deterrence | Laboratory experiments | Steuermoral | Experiment | Wirtschaftsprüfung | Financial audit | Außenprüfung | Tax audit | Steuervermeidung | Tax avoidance | Steuerstrafrecht | Criminal tax law |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jebo.2022.01.003 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013191779