Results 91 to 100 of about 231,987 (297)

Human + AI in Accounting: Early Evidence from the Field

Journal of Accounting Research, EarlyView.
ABSTRACT This paper provides early evidence on the integration and impact of generative artificial intelligence (GenAI) in accounting at the accountant and task levels. Using survey data from 277 professional accountants, we document substantial heterogeneity in adoption patterns, perceived benefits, and concerns about GenAI.
Jung Ho Choi, Chloe L. Xie
wiley   +1 more source

TAX EVASION UNDER THE INFLUENCE OF FISCAL POLICY MEASURES [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2016
The collection efficiency of the budget revenues depends largely on the ability of the State, through tax authorities empowered, to apply firm measures to prevent and fight against fraud and tax evasion. However, the phenomenon of fraud and tax evasion
IONUŢ-GHEORGHE CĂRĂUŞ, MĂDĂLINA CĂRĂUŞ, IOANA TATIANA STANESE   +2 more
doaj  

Pengaruh Kecerdasan Spiritual, Kinerja Pelayanan Perpajakan, Ketegasan Sanksi Perpajakan Dan Penyelewengan Pajak Terhadap Motivasi Wajib Pajak Dalam Memenuhi Kewajiban Perpajakan (Studi Empiris Pada Wajib Pajak Orang Pribadi Di Kpp Pratama Pekanbaru Tampa [PDF]

, 2016
The purpose of this research is to analyze the influence of the spiritual quotient, tax services performance, firmness tax penalties, and tax fraud towards the motivation tax from payers in fulfilling tax obligatory at tax office of Pratama Tampan ...
Andriyani, D. (Devi), Paulus, S. (Sem), Zirman, Z. (Zirman)   +2 more
core  

Generative AI Use by Capital Market Information Intermediaries: Evidence from Seeking Alpha

Journal of Accounting Research, EarlyView.
ABSTRACT We study the use of generative AI for firm‐specific financial analysis on the Seeking Alpha platform. After the initial launch of ChatGPT in November 2022, the share of AI‐generated articles rose sharply to 13.5% of all articles, then declined in late 2023 after Seeking Alpha equated the use of AI to plagiarism and announced a prohibition on ...
Mark T. Bradshaw, Chenyang Ma, Benjamin P. Yost, Yuan Zou   +3 more
wiley   +1 more source

Criminal Tax Law in the U.S. – A Model for Improving German Criminal Tax Law Enforcement? [PDF]

Steuerkriminalität, Steuerrecht, Strafrecht, Strafe, Vereinigte Staaten, Deutschland, Tax fraud, Tax law, Criminal law, Penalty, United States ...
Matthias Zahner
core  

Monitoring Quality of Mafia‐Connected Accountants

Journal of Accounting Research, EarlyView.
ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi, Jere R. Francis, Antonio Marra, Nicola Pecchiari   +3 more
wiley   +1 more source

Tax evasion between fraud and legality

Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, 2017
This paper focuses on detailing the general coordinates regarding tax evasion and the necessity of creating a common unitary European legal framework.
Opreţ Laura-Anca, Turcaş Florin Marius, Dumiter Florin-Cornel, Brezeanu Petre   +3 more
doaj   +1 more source

The Impact of Financial Reporting Mandates on Labor Unions

Journal of Accounting Research, EarlyView.
ABSTRACT Labor unions in the United States are subject to financial reporting mandates. This study examines how these mandates affect unions and their members. Using several regulation‐based empirical designs, we document that more granular reporting requirements adversely affect unions' election outcomes.
QINGKAI DONG, ANTHONY LE
wiley   +1 more source

The Influence of Tax Aggressiveness, Audit Quality, And Earning Management on Financial Statement Fraud

Indonesian Interdisciplinary Journal of Sharia Economics
This research examines the influence of tax aggressiveness, audit quality, and earnings management on financial statement fraud. This research uses financial report data from the financing and banking sector, where this sector has access to sensitive ...
Debby Setya Merdekawati, Rina Yuliastuty Asmara   +1 more
doaj   +1 more source

The Runaway Taxpayer or: Is Prior Tax Notice Effective against Scofflaws? [PDF]

In this paper we study how prior tax notice (following audit and detection of tax fraud by Tax Authorities) affects individual behaviour in terms of tax compliance.
Gilberto Turati, Massimiliano Piacenza, Simone Pellegrino   +2 more
core