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'They are a Tax Fearing People' : Deterrent Effect – Penalties, Audit and Corruption in a Developing Country

Faridy, Nahida - 2017

Critical to a country's tax revenue base is taxpayer compliance, with Allingham and Sandmo's model of tax compliance predicting that if detection is likely and penalties are severe, people will be more compliant. However, the mixed evidence about the deterrence effect has been attributed to such...

Persistent link: https://www.econbiz.de/10012961977

Towards Measurable and Auditable Efficiency Gains in the Flemish Public Sector

Stroobants, Jesse; Bouckaert, Geert - 2013

This article supports the Flemish Government’s efforts to improve the efficiency in the public sector, but points out that efficiency has to be considered in the broader context of a well-performing and well-functioning public sector. After describing the main motives for efficiency...

Persistent link: https://www.econbiz.de/10014039731

Pride against prejudice? : the stakes of concealment and disclosure of a stigmatized identity for gay and lesbian auditors

Stenger, Sébastien; Roulet, Thomas J. - In: Work, employment and society : a journal of the British … 32 (2018) 2, pp. 257-273

Persistent link: https://www.econbiz.de/10012151889

Accounting for negative attention : status and costs in the market for audit services

Ody-Brasier, Amandine; Sharkey, Amanda J. C. - In: Organization science 35 (2024) 3, pp. 1177-1202

Persistent link: https://www.econbiz.de/10014635552

An analysis of external and internal auditors' use of ISA 240 red flags : the impact of auditors' estimation of fraud pervasiveness

Al-Dhubaibi, Ahmed Abdullah Saad; Sharaf-Addin, Hussein … - In: Cogent business & management 9 (2022) 1, pp. 1-21

and indicate the use of fraud risk factors (red flags) in their efforts to detect fraudulent financial statements and … misappropriation of assets. Further, this study attempts to explain the effect of auditors' estimation of fraud prevalence in the … business environment on their assessment of fraud risk and their subsequent use of fraud risk factors. Empirical data were …

Persistent link: https://www.econbiz.de/10014436066

The effectiveness of corporate governance mechanisms on fraud prevention and detection

Zaid, Dheya A.; Al Maqtari, Faozi A.; Al-Homaidi, Eissa A. - In: International journal of business excellence : IJBEX 31 (2023) 3, pp. 412-427

Persistent link: https://www.econbiz.de/10014436395

Internal auditing's role in preventing and detecting fraud : an empirical analysis

Bonrath, Annika; Eulerich, Marc - In: International journal of auditing : IJA 28 (2024) 4, pp. 615-631

Persistent link: https://www.econbiz.de/10015137968

The Fraud theories : triangle, diamond, pentagon

Soneji, Parvati T. - In: International journal of accounting, auditing and … 18 (2022) 1, pp. 49-60

Persistent link: https://www.econbiz.de/10013326541

Exploring the clientele of an accounting firm in early twentieth century America

Solsma, Lori L.; Flesher, Dale L. - In: Accounting history review 23 (2013) 3, pp. 295-315

Persistent link: https://www.econbiz.de/10010234334

Auditors' reactions to inconsistencies between financial and nonfinancial measures : the interactive effects of fraud risk assessment and a decision prompt

Brazel, Joseph F.; Jones, Keith L.; Prawitt, Douglas F. - In: Behavioral research in accounting 26 (2014) 1, pp. 131-156

Persistent link: https://www.econbiz.de/10010419567