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~isPartOf:"Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting"
~isPartOf:"Journal of economic behavior & organization : JEBO"
~isPartOf:"Public sector accountants and quantum leap : how far we can survive in Industrial Revolution 4.0? : proceedings of the 1st International Conference on Public Sector Accounting (ICOPSA 2019), October 29-30, 2019, Jakarta, Indonesia"
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Tax audit
12
Außenprüfung
11
Steuermoral
10
Tax compliance
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Financial audit
6
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6
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4
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Kasper, Matthias
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Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
Journal of economic behavior & organization : JEBO
Public sector accountants and quantum leap : how far we can survive in Industrial Revolution 4.0? : proceedings of the 1st International Conference on Public Sector Accounting (ICOPSA 2019), October 29-30, 2019, Jakarta, Indonesia
IMF Working Papers
7
Public finance review : PFR
7
National tax journal
6
Bilanzbuchhalter und Controller : BC ; Fachzeitschrift für Führungskräfte im Finanz- und Rechnungswesen und Controlling ; Organ des Bundesverbandes der Bilanzbuchhalter und Controller e.V., BVBB
5
Journal of public economic theory
5
CESifo working papers
4
NBER working paper series
4
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
4
WU international taxation research paper series : research papers
4
ВЕСТНИК САРАТОВСКОГО ГОСУДАРСТВЕННОГО СОЦИАЛЬНО-ЭКОНОМИЧЕСКОГО УНИВЕРСИТЕТА
4
Bilanz + Buchhaltung : die Zeitschrift für Rechnungswesen und Steuern
3
Bücher der Steuerberatung
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Der Betrieb
3
IFSt-Schrift
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Ilmenauer Schriften zur Betriebswirtschaftslehre
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International tax and public finance
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Journal of international accounting auditing & taxation
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MPRA Paper
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SpringerLink / Bücher
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Steuer, Wirtschaft und Recht : SWR
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Steuerrecht und Steuerberatung
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The journal of socio-economics
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WPg : Kompetenz schafft Vertrauen
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Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
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Working paper
3
Working paper / National Bureau of Economic Research, Inc.
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Advances in taxation
2
Aktuelle Entwicklungsaspekte der Unternehmensbesteuerung : Festschrift für Wilhelm H. Wacker zum 75. Geburtstag
2
Andrew Young School of Policy Studies Research Paper
2
BRZ : Zeitschrift für Bilanzierung und Rechnungswesen ; Monatszeitschrift für die betriebliche Praxis
2
Beiträge zur Wirtschafts- und Sozialpolitik
2
Betriebs-Berater : Zeitschrift für Recht und Wirtschaft
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Betriebswirtschaftliche Schriften zur Unternehmensführung
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Discussion papers / Deutsches Institut für Wirtschaftsforschung
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Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
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ECONIS (ZBW)
12
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1
When the agency wants too much : experimental evidence on unfair audits and tax compliance
Lancee, Bora
;
Rossel, Lucia
;
Kasper, Matthias
- In:
Journal of economic behavior & organization : JEBO
214
(
2023
),
pp. 406-442
Persistent link: https://www.econbiz.de/10014478356
Saved in:
2
Tax compliance after an audit : higher or lower?
Kasper, Matthias
;
Rablen, Matthew D.
- In:
Journal of economic behavior & organization : JEBO
207
(
2023
),
pp. 157-171
Persistent link: https://www.econbiz.de/10014282005
Saved in:
3
Do audits improve future tax compliance in the absence of penalties? : evidence from random audits in Norway
Hebous, Shafik
;
Jia, Zhiyang
;
Løyland, Knut
;
Thoresen, …
- In:
Journal of economic behavior & organization : JEBO
207
(
2023
),
pp. 305-326
Persistent link: https://www.econbiz.de/10014282011
Saved in:
4
Does task-specific knowledge improve audit quality : evidence from audits of income tax accounts
Goldman, Nathan C.
;
Harris, M. Kathleen
;
Omer, Thomas C.
- In:
Accounting, organizations and society : an …
99
(
2022
),
pp. 1-22
Persistent link: https://www.econbiz.de/10013206527
Saved in:
5
Negotiating with the tax auditor : determinants of tax auditors' negotiation strategy choice and the effect on firms' tax adjustments
Blaufus, Kay
;
Lorenz, Daniela
;
Milde, Michael
; …
- In:
Accounting, organizations and society : an …
97
(
2022
),
pp. 1-18
Persistent link: https://www.econbiz.de/10013198301
Saved in:
6
Differences in level of compliance between audited tax payers and their unaudited counterparts in the real estate business sector of Indonesia
Nauli, Pujian
;
Kodirin
- In:
Public sector accountants and quantum leap : how far we …
,
(pp. 270-274)
.
2020
Persistent link: https://www.econbiz.de/10012305664
Saved in:
7
Improving e-commerce tax voluntary compliance behavior : an integrated behavioral model approach
Saputra, Acwin Hendra
- In:
Public sector accountants and quantum leap : how far we …
,
(pp. 367-370)
.
2020
Persistent link: https://www.econbiz.de/10012306582
Saved in:
8
The effect of audit rate on taxpayers compliance in Indonesia
Sari, Serly Puspita
;
Nugrahanto, Arif
- In:
Public sector accountants and quantum leap : how far we …
,
(pp. 386-390)
.
2020
Persistent link: https://www.econbiz.de/10012306591
Saved in:
9
Tax audit and compliance of Indonesian individual taxpayers
Nugrahanto, Arif
;
Cahyono, Dwi Ardika
- In:
Public sector accountants and quantum leap : how far we …
,
(pp. 391-396)
.
2020
Persistent link: https://www.econbiz.de/10012306595
Saved in:
10
Delayed feedback on tax audits affects compliance and fairness perceptions
Kogler, Christoph
;
Mittone, Luigi
;
Kirchler, Erich
- In:
Journal of economic behavior & organization : JEBO
124
(
2016
),
pp. 81-87
Persistent link: https://www.econbiz.de/10011584342
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