Comunale, Christie L.; Barragato, Charles A.; Buhrau, Denise - In: Advances in accounting behavioral research, (pp. 1-19). 2019
In this study, we examine the role of temporal framing in the context of tax audit risk. Using construal-level theory, we propose that compared with an every-year frame (e.g., 1.5 million returns are audited every year), framing audit risk in an everyday frame (e.g., 4,000 returns are audited...
