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Explainable artificial intelligence in accounting and financial auditing: a systematic review. [PDF]

open access: yesFront Artif Intell
Arias-González IP   +3 more
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Sweetened Beverage Tax Implementation and Change in Body Mass Index Among Children in Seattle.

open access: yesJAMA Netw Open
Jones-Smith JC   +10 more
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Negotiating with the tax auditor: Determinants of tax auditors' negotiation strategy choice and the effect on firms’ tax adjustments

Accounting, Organizations and Society, 2022
Abstract Using a survey of tax auditors, we investigate which factors determine tax auditors' choice of negotiation strategies during tax audits and analyze the effect of their chosen strategy on audit outcomes. The results show that, compared to a cooperative auditor negotiation strategy, a competitive auditor negotiation strategy is associated with
Kay Blaufus   +4 more
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