Results 111 to 120 of about 231,987 (297)
Carusel fraud - method for tax dodging in the area of the VAT on intra-community level [PDF]
The fraud and the dodging, in general meaning regarding the VAT distorts the well function of the unique market and is in detriment of the financial purposes of the member states, as well as the financing the community budget, impacting the loyal ...
Madalin CINCA
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Accounting Perspectives, EarlyView.ABSTRACT Artificial intelligence (AI) tools are used to assist auditors in analyzing large amounts of data, automating audit tasks, and identifying risks and opportunities. AI can help improve the efficiency and accuracy of the auditing process as well as create value for both audit firms and their clients.
Nicolas Epelbaum +1 more
wiley +1 more source
Machine Learning Meets Tax Fraud: Insights from Slovakia
Ekonomický ČasopisOne of the most intriguing topics in the field of corporate finance is the detection of tax fraud. We consider a unique dataset of outcomes from Slovak tax authority audits, obtaining valuable insights into verified instances of tax manipulation and ...
Eduard Baumohl +3 more
doaj +1 more source
Tax evasion and risky investments in an intertemporal context: An experimental study [PDF]
, 2000 In this experimental study of tax evasion and its determinants participants earn their income in a complex stochastic intertemporal environment including the possibility to invest into a risky asset.
Giese, Sebastian, Hoffmann, Antje
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Accounting Perspectives, EarlyView.ABSTRACT Accountants must master a considerable body of highly complex knowledge to attain the level of professional proficiency required to comply with accounting standards and uphold their public responsibility. Postsecondary education and professional certification bodies provide only a portion of the technical knowledge that accountants need to ...
Leslie Berger +2 more
wiley +1 more source
Measurement of Value Added Tax Evasion in Selected EU Countries on the Basis of National Accounts Data [PDF]
, 2001 The size of tax evasion and fraud appears to be increasing steadily in the EU. To a certain extent, the completion of Single Market has further encouraged firms' and households' evasive behaviour in paying value added taxes in the EU Member States ...
Nam, Chang Woon +2 more
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Accounting Perspectives, EarlyView.ABSTRACT This study investigates how evolving regulatory and professional standards have shaped engagement quality review (EQR) partners' assessments of the review process, compared with an earlier study of review partners' assessments of the EQR process, and how these views differ from those of engagement partners.
Michael Favere‐Marchesi
wiley +1 more source
Analyse von Steueramnestiedaten [PDF]
Tax fraud is a serious problem for fiscal authorities worldwide, not only in countries regarded as hightax like Germany. Besides longterm tax reforms, tax amnesties are used to bring back taxable amounts into the legal sector.
Haug, Michael +2 more
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Contemporary Accounting Research, EarlyView.ABSTRACT This paper draws on the social control and sensemaking literatures to study how a Big 4 audit firm in the Netherlands sought to contest the national oversight body's inspection findings on one of its audit engagements. Our case study leads us to develop the concept of professional ambiguity to capture the multiple, coexisting meanings and ...
Wendy Groot, Dominic Detzen, Anna Gold
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT Although cyber risk is widely recognized as a critical organizational threat, how firms configure internal roles and practices to address it remains poorly understood. This study offers insights into that question. In practice, two professional roles share the job of cyber risk assessment and assurance: cybersecurity specialists, who focus on ...
Sergeja Slapničar +3 more
wiley +1 more source