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1
Evaluating risk-based selection methods for tax audits in Poland
Evaluating risk-based selection methods for tax audits in Poland
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Evaluating risk-based selection methods for tax audits in Poland

International journal of business & economic development, 2020-12, Vol.8 (2) [Peer Reviewed Journal]

2020. This work is licensed under https://creativecommons.org/licenses/by/3.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2051-848X ;ISSN: 2051-8498 ;EISSN: 2051-8498 ;DOI: 10.24052/IJBED/V08N02/ART-02

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2
Development of methodology for assessing the effectiveness of tax control types
Development of methodology for assessing the effectiveness of tax control types
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Development of methodology for assessing the effectiveness of tax control types

Вестник университета, 2023-12 (11), p.199-208 [Peer Reviewed Journal]

ISSN: 1816-4277 ;EISSN: 2686-8415 ;DOI: 10.26425/1816-4277-2023-11-199-208

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3
No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax
No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax
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No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax

The American economic review, 2015-08, Vol.105 (8), p.2539-2569 [Peer Reviewed Journal]

Copyright© 2015 American Economic Association ;Copyright American Economic Association Aug 2015 ;ISSN: 0002-8282 ;EISSN: 1944-7981 ;DOI: 10.1257/aer.20130393 ;CODEN: AENRAA

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4
Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management
Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management
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Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management

The Accounting review, 2012-03, Vol.87 (2), p.675-703 [Peer Reviewed Journal]

2012 American Accounting Association ;Copyright American Accounting Association Mar 2012 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-10196 ;CODEN: ACRVAS

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5
The Impacts of Value-Added Tax Audit on Tax Revenue Performance: The Mediating Role of Electronics Tax System, Evidence from the Amhara Region, Ethiopia
The Impacts of Value-Added Tax Audit on Tax Revenue Performance: The Mediating Role of Electronics Tax System, Evidence from the Amhara Region, Ethiopia
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The Impacts of Value-Added Tax Audit on Tax Revenue Performance: The Mediating Role of Electronics Tax System, Evidence from the Amhara Region, Ethiopia

Sustainability, 2022-05, Vol.14 (10), p.6105 [Peer Reviewed Journal]

2022 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su14106105

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6
Big data tax audits: the conceptualisation of fishing expeditions
Big data tax audits: the conceptualisation of fishing expeditions
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Big data tax audits: the conceptualisation of fishing expeditions

International review of law, computers & technology, 2023-05, Vol.37 (2), p.166-197 [Peer Reviewed Journal]

2023 Informa UK Limited, trading as Taylor & Francis Group 2023 ;ISSN: 1360-0869 ;EISSN: 1364-6885 ;DOI: 10.1080/13600869.2023.2192568

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7
Do Individual Auditors Affect Audit Quality? Evidence from Archival Data
Do Individual Auditors Affect Audit Quality? Evidence from Archival Data
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Do Individual Auditors Affect Audit Quality? Evidence from Archival Data

The Accounting review, 2013-11, Vol.88 (6), p.1993-2023 [Peer Reviewed Journal]

2013 American Accounting Association ;Copyright American Accounting Association Nov 2013 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-50536 ;CODEN: ACRVAS

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8
Effects of tax audit on revenue generation
Effects of tax audit on revenue generation
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Effects of tax audit on revenue generation

Journal of international trade logistics and law, 2020-06, Vol.6 (1), p.65-74 [Peer Reviewed Journal]

2020. This work is published under http://creativecommons.org/licenses/by-nc/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2149-9748 ;EISSN: 2149-9748

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9
Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark
Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark
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Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark

Econometrica, 2011-05, Vol.79 (3), p.651-692 [Peer Reviewed Journal]

Copyright © 2011 The Econometric Society ;2011 The Econometric Society ;2015 INIST-CNRS ;Copyright Blackwell Publishing Ltd. May 2011 ;ISSN: 0012-9682 ;EISSN: 1468-0262 ;DOI: 10.3982/ECTA9113 ;CODEN: ECMTA7

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10
Getting the word out: Enforcement information dissemination and compliance behavior
Getting the word out: Enforcement information dissemination and compliance behavior
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Getting the word out: Enforcement information dissemination and compliance behavior

Journal of public economics, 2009-04, Vol.93 (3), p.392-402 [Peer Reviewed Journal]

ISSN: 0047-2727 ;EISSN: 1879-2316 ;DOI: 10.1016/j.jpubeco.2008.10.007

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11
Development of tax control in the context of digitalization of the economy
Development of tax control in the context of digitalization of the economy
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Development of tax control in the context of digitalization of the economy

Novye tehnologii (Majkop. Online), 2021-11, Vol.17 (4), p.103-110 [Peer Reviewed Journal]

ISSN: 2072-0920 ;EISSN: 2713-0029 ;DOI: 10.47370/2072-0920-2021-17-4-103-110

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12
Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?
Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?
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Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?

Journal of accounting research, 2013-06, Vol.51 (3), p.583-629 [Peer Reviewed Journal]

2013 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2013 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/joar.12003 ;CODEN: JACRBR

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13
The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms
The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms
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The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms

Journal of accounting research, 2011-05, Vol.49 (2), p.457-506 [Peer Reviewed Journal]

2011 The Accounting Research Center at the University of Chicago Booth School of Business ;University of Chicago on behalf of the Accounting Research Center, 2011 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/j.1475-679X.2011.00411.x ;CODEN: JACRBR

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14
The importance of innovative tools application in the development of state tax audit
The importance of innovative tools application in the development of state tax audit
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The importance of innovative tools application in the development of state tax audit

Entrepreneurship and Sustainability Issues, 2020-06, Vol.7 (4), p.2764-2783 [Peer Reviewed Journal]

2020. This work is published under http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2345-0282 ;EISSN: 2345-0282 ;DOI: 10.9770/jesi.2020.7.4(13)

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15
Do IRS Audits Deter Corporate Tax Avoidance?
Do IRS Audits Deter Corporate Tax Avoidance?
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Do IRS Audits Deter Corporate Tax Avoidance?

The Accounting review, 2012-09, Vol.87 (5), p.1603-1639 [Peer Reviewed Journal]

2012 American Accounting Association ;Copyright American Accounting Association Sep 2012 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-50187 ;CODEN: ACRVAS

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16
Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?
Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?
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Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?

The Accounting review, 2012-05, Vol.87 (3), p.975-1003 [Peer Reviewed Journal]

2012 American Accounting Association ;Copyright American Accounting Association May 2012 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-10215 ;CODEN: ACRVAS

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17
Who's Really in Charge? Audit Committee versus CFO Power and Audit Fees
Who's Really in Charge? Audit Committee versus CFO Power and Audit Fees
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Who's Really in Charge? Audit Committee versus CFO Power and Audit Fees

The Accounting review, 2014-11, Vol.89 (6), p.2057-2085 [Peer Reviewed Journal]

2014 American Accounting Association ;Copyright American Accounting Association Nov 2014 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-50834 ;CODEN: ACRVAS

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18
Do Ethics Matter? Tax Compliance and Morality
Do Ethics Matter? Tax Compliance and Morality
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Do Ethics Matter? Tax Compliance and Morality

Journal of business ethics, 2011-07, Vol.101 (4), p.635-651 [Peer Reviewed Journal]

2011 Springer ;Springer Science+Business Media B.V. 2011 ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-011-0761-9 ;CODEN: JBUEDJ

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19
Determinants and Market Consequences of Auditor Dismissals after Accounting Restatements
Determinants and Market Consequences of Auditor Dismissals after Accounting Restatements
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Determinants and Market Consequences of Auditor Dismissals after Accounting Restatements

The Accounting review, 2014-05, Vol.89 (3), p.1051-1082 [Peer Reviewed Journal]

2014 American Accounting Association ;Copyright American Accounting Association May 2014 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-50680 ;CODEN: ACRVAS

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20
Monitoring Corruption: Evidence from a Field Experiment in Indonesia
Monitoring Corruption: Evidence from a Field Experiment in Indonesia
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Monitoring Corruption: Evidence from a Field Experiment in Indonesia

The Journal of political economy, 2007-04, Vol.115 (2), p.200-249 [Peer Reviewed Journal]

2007 by The University of Chicago. All rights reserved. ;Copyright University of Chicago, acting through its Press Apr 2007 ;ISSN: 0022-3808 ;EISSN: 1537-534X ;DOI: 10.1086/517935 ;CODEN: JLPEAR

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