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Taxpayers' reporting decisions and auditing under information asymmetry

Article Abstract:

The effects of uncertainty on the reporting decisions of taxpayers are examined. The research also simultaneously models the tax agency's audit policies and taxpayers' reporting decisions, incorporates taxpayers' uncertainties about their tax liabilities and the tax agency's audit costs, and investigates the effects of penalties for tax underpayment. Model results indicate that: taxpayers will report a high level of income under proportional monetary penalties when there is increased tax liability uncertainty; and taxpayers may report a lower level of income under fixed, nontransferable penalties when there is increased tax liability uncertainty. Tax rate changes produce similar results.

Decision-making, Decision making, Tax returns, Uncertainty (Information theory)

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Does performing other audit tasks affect going-concern judgements?

Article Abstract:

Research presented examines bias in going-concern judgements when a senior executive personally performs some of the auditing tasks. Topics addressed include an auditor's perception of the company's viability, and how task complexity can influence judgements of going-concern.

United States, Psychological aspects, Standards, Statistical Data Included, Methods, Business, Auditing, Valuation, Auditors, Going concern (Accounting), Going concern

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