This paper adds to the economic-psychological research on tax compliance by experimentally testing a simple auditing rule that induces strategic uncertainty among taxpayers. Under this rule, termed the bounded rule, taxpayers are informed of the maximum number of audits by a tax authority, so...

Internal audit plays an increasingly important role in the field of management. In today's economic environment, means and methods to achieve high financial performance in the medium and long-term perspective are purposefully sought. In the new reality, practice puts an emphasis on the need for...

The review highlights the main features of internal audit by focus on distribution of medicinal products. Recent data suggest internal audit as an antidote to effects of economic recession. The present review reveals internal audit as a tool for competitiveness through implementation of good...

The purpose of this pedagogical study is to provide a straightforward and easily understood framework that can be used to teach the economic behavior underlying income tax evasion. We begin with presenting a brief background that reflects the research that had been done, especially for the case...

This study empirically investigates the hypothesis that the lower the public’s job approval rating of the U.S. President, the higher the degree of aggregate federal personal income tax evasion in the U.S. Using annual data on aggregate federal personal income tax evasion for the period...

This study examines whether independence of external auditor, auditor industry specialization and ethical commitment of external auditor, improves the ability to detect manipulation in Financial Statements. Using a 25-item questionnaire and convenience sampling method, the data were collected...

This paper investigates bank earnings management using loan loss provision (LLP). The paper examines income smoothing which is a type of earnings management. It compares the income smoothing behaviour of banks in the UK, France, South Africa and Egypt. The findings show that bank income...

This paper examines whether African banks audited by a Big 4 auditor use loan loss provisions for earnings management purposes before, during and after the global financial crisis. It focuses on income smoothing as a type of earnings management. Using bank data from 21 African countries from...

The paper investigates Fraud Risk Assessment Task Performance (TPFRA) and Knowledge Requirement (KR) of the forensic accountant and auditor on Fraud Related Problem Representation (FRPR) in the Nigerian public sector. The study used cross-sectional design and 400 Survey questionnaires. The...

This paper examines task performance fraud risk assessment and forensic accountant knowledge and mindset in the Nigerian public sector. The aim of the study is to investigate the fraud risk assessment in the Nigerian public sector through the efficient exploit of forensic accountant knowledge...