Strategic Interactions between Tax and Statutory Auditors and Different Information Regimes: Implications for Tax Audit Efficiency

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Blaufus, Kay; Schöndube, Jens Robert; Wielenberg, Stefan: Strategic Interactions between Tax and Statutory Auditors and Different Information Regimes: Implications for Tax Audit Efficiency. Hannover : Institutionelles Repositorium der Leibniz Universität Hannover, 2020. DOI: https://doi.org/10.15488/9784

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Sum total of downloads: 56




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Abstract: 
We examine whether tax audits become more efficient if tax auditors have access to audited financial statements and information about statutory audit adjustments. We extend the standard tax compliance game by a statutory auditor to analyze the strategic interactions among a firm issuing financial and tax reports, a statutory auditor, and a tax auditor. For medium-powered tax auditor incentives and firms that place a high weight on book income, we show that granting the tax auditor access to information on statutory audit adjustments increases firms’ tax compliance, raises tax revenues, and decreases tax audit frequency. Thus more information sharing between statutory and tax auditors could be an important but so far overlooked policy instrument to combat tax evasion and increase tax audit efficiency. However, we also highlight the limitations of this approach. The efficiency effect of information sharing turns out to be ambiguous in many constellations and depends on the strength of tax auditor incentives and the weight that firms place on book income.
License of this version: CC BY 3.0 DE
Document Type: report
Publishing status: publishedVersion
Issue Date: 2020
Appears in Collections:GRK Antrag USE

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pos. country downloads
total perc.
1 image of flag of Germany Germany 38 67.86%
2 image of flag of China China 4 7.14%
3 image of flag of No geo information available No geo information available 3 5.36%
4 image of flag of Switzerland Switzerland 2 3.57%
5 image of flag of Uganda Uganda 1 1.79%
6 image of flag of Thailand Thailand 1 1.79%
7 image of flag of Russian Federation Russian Federation 1 1.79%
8 image of flag of Panama Panama 1 1.79%
9 image of flag of Lithuania Lithuania 1 1.79%
10 image of flag of Korea, Republic of Korea, Republic of 1 1.79%
    other countries 3 5.36%

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