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دسته بندی:
حسابداری و حسابرسی - accounting and auditing
سال انتشار:
2021
عنوان انگلیسی مقاله:
Does task-specific knowledge improve audit quality: Evidence from audits of income tax accounts
ترجمه فارسی عنوان مقاله:
آیا دانش خاص، کیفیت حسابرسی را بهبود می بخشد: شواهد از حسابرسی حساب های مالیاتی درآمد
منبع:
ScienceDirect- Elsevier- Accounting, Organizations and Society, Corrected proof, 101320: doi:10:1016/j:aos:2021:101320
نویسنده:
Nathan C. Goldman
چکیده انگلیسی:
Two forms of expertise can influence audit quality: industry and task-specific expertise. If tax knowledge
is predominately task-specific, audit offices with increased exposure to complex tax issues will develop
tax task-specific expertise. Using outcomes related to income tax account audits, we examine whether
tax task-specific knowledge (TSK) accumulates at the audit office level and affects the income tax accounts’ audit quality. We find that tax TSK increases the income tax accounts audit quality, suggesting
individual tax TSK accumulates at the office level. Additionally, semi-structured interviews of partners/
senior managers at Big 4 audit firms validate group information processing as a theory that explains TSK
developing at the office level and confirms that tax knowledge is predominately task-specific with some
industry-specific knowledge. We contribute to and extend the literature examining audit office expertise
by providing evidence that exposure to complex tax issues develops TSK at the office level and enhances
audit quality. These findings provide archival and qualitative evidence of how TSK develops at the office
level.
keywords: کیفیت حسابرسی مالیات بر درآمد | مجوز های مالیاتی | تخصص کار | پیچیدگی مالیات بر درآمد | تخصص وظیفه خاص | Income tax audit quality | Tax restatements | Task expertise | Income tax complexity | Task-specific expertise
قیمت: رایگان
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