Results 111 to 120 of about 784,781 (239)
This paper is a first step in the analysis of the use of signals of taxpayer's incomes by tax audit authorities. In a very simple model, we consider the design of the audit strategy when the tax authority can commit to it and has free access to a signal ...
David Perez-Castrillo +1 more
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Regression sampling in statistical auditing [PDF]
Auditing;Regression Analysis ...
Kleijnen, J.P.C. +3 more
core +1 more source
Social Interaction in Tax Evasion [PDF]
We analyze the tax evasion problem with social interaction among the taxpayers. If the authority commits to a fixed auditing probability, a positive share of cheating is obtained in equilibrium.
Lipatov, Vilen
core +1 more source
Pengaruh Fee Audit, Audit Tenure, Rotasi Audit Terhadap Kualitas Audit
El-Mal: Jurnal Kajian Ekonomi & Bisnis IslamThis study aims to analyze the significance of the impact of audit fees, audit tenure, and audit rotation on audit quality in textile and garment subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2022.
null Rika Indah Lestari +1 more
openaire +1 more source
تنمیة الرافدینThe world is currently witnessing significant advancements in artificial intelligence (AI) technology, which have profoundly impacted various sectors, including accounting.
Avrest Kamal Mustafa +2 more
doaj +1 more source
PENGARUH AUDIT DELAY, AUDIT TENURE, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT
Jurnal Revenue : Jurnal Ilmiah AkuntansiPenelitian ini dilakukan dengan tujuan untuk mengetahui bagaimana pengaruh audit delay, audit tenure, dan komite audit terhadap kualitas audit. Penelitian ini menjadikan perusahaan pada sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia selama periode 2020-2022 sebagai populasi.
Vivi Nursyamsyiyah +2 more
openaire +2 more sources
Designated auditing agency handbook: Ministry of Health auditor handbook (revised 2015) [PDF]
Introduction: This handbook outlines the Ministry of Health\u27s requirements of designated auditing agencies for auditing and audit reporting for the certification of health care services under the Health and Disability Services (Safety) Act 2001.
Ministry of Health (New Zealand)
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Finding out who the crooks are - Tax evasion with sequential auditing [PDF]
This paper investigates multi-item moral hazard with auditing contests. Although the presented model is widely applicable, we choose tax evasion as an exemplary application.
Ralph C Bayer
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Well-Being Gender Budgets: Italian Local Governments Cases [PDF]
Human development; Economics of gender; Gender auditing; Capabilty ...
Antonella Picchio +3 more
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Bayesian discovery sampling: A simple model of Bayesian inference in auditing [PDF]
Auditing;Sampling ...
Batenburg, P.C. van, Kriens, J.
core +1 more source