Audit the taxpayer, not the return: tax auditing as an expression game

Article Abstract:

Tax auditing as practiced by revenue agents in the Internal Revenue Service's Examination Division is investigated. The audit process is modelled as an expression game, a concept that describes strategic interaction in which participants try to project good impressions of themselves and their credibility. In tax auditing, taxpayers try to create an image of themselves as honest and law-abiding citizens, while IRS agents try give the impression that they are highly capable professionals who are simply performing their jobs. The expression game model is used to examine the audit process in terms of the actions typically made by taxpayers and IRS auditors to present the facts of the case and to influence the results of the audit.

Models, Analysis, Tax auditing, Tax audits, Game theory

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Auditor's knowledge content and judgment performance: a cognitive script approach

Article Abstract:

Choo's (1989b) cognitive script approach is used to measure the three dimensions of auditors' knowledge content, namely, knowledge distinctiveness, knowledge abstractness and knowledge contingency. Seven measures used to gauge knowledge content are coded similar to conventional verbal protocol analysis, while multiple discriminant analyses is used as a statistical tool. Results show that the knowledge content of auditors regarding a particular going-concern task varies according to their knowledge distinctiveness, abstractness and contingency for the task. Their cognitive scripts, developed via repeated exposure to a particular task, reflects the performance differences produced by knowledge differences.

Research, Cognitive styles, Knowledge, Theory of, Epistemology

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Will auditors take over the world? Program, technique and the verification of everything

Article Abstract:

This article discusses the growing need for auditors by government agencies and the impact on the practice of auditing. Key issues include techniques, limits, and varieties of auditing practice.

United Kingdom, Auditing

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