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open access

An Experimental Examination of the Effects of Fraud Specialist and Audit Mindsets on Fraud Risk Assessments and on the Development of Fraud-Related Problem Representations

Description: Fraud risk assessment is an important audit process that has a direct impact on the effectiveness of auditors' fraud detection in an audit. However, prior literature has shown that auditors are generally poor at assessing fraud risk. The Public Company Accounting Oversight Board (PCAOB) suggests that auditors may improve their fraud risk assessment performance by adopting a fraud specialist mindset. A fraud specialist mindset is a special way of thinking about accounting records. While auditors… more
Date: August 2010
Creator: Chui, Lawrence
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

Taxpayer compliance from three research perspectives: a study of economic, environmental, and personal determinants.

Description: Tax evasion is a serious issue that influences governmental revenues, IRS enforcement strategies, and tax policy decisions. While audits are the most effective method of enforcing compliance, they are expensive to conduct and the IRS is only able to audit a fraction of the returns filed each year. This suggests that audits alone are not sufficient to curb the billions of dollars of tax evaded by taxpayers each year and that a better understanding of factors influencing compliance decisions is n… more
Date: May 2016
Creator: Hunt, Nicholas
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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