Concepedia

Audit Case Selection

Audit Case Selection is a systematic process in tax administration whereby individual taxpayer cases are identified and prioritized for audit examination based on risk indicators, noncompliance potential, or other criteria that differentiate them from routine or low-priority filings.

19

Publications

758

Citations

46

Authors

38

Institutions

Publications per year

2017–2026

4

Parents

Publications

19

The Effects of Industry Specialization on Audit Risk Assessments and Audit-Planning Decisions

Kin‐Yew Low · The Accounting Review · 2004 · 256 citations

, , +14

Audit selection and income tax underreporting in the tax compliance game

James Alm, Roy Bahl, Matthew N. Murray · Journal of Development Economics · 1993 · 91 citations

, , +16

SALES TAX COMPLIANCE AND AUDIT SELECTION

Matthew N. Murray · National Tax Journal · 1995 · 56 citations

, , +16

Professional skepticism and auditor cognitive performance in a hypothesis-testing task

Marietta Peytcheva · Managerial Auditing Journal · 2013 · 55 citations

, , +13

Municipal selection of a state or external auditor for financial statement audits

Marc A. Rubin · Journal of Accounting and Public Policy · 1992 · 49 citations

, , +15

1–5 of 19

Authors

46

  1. JA
    James Alm

    Tulane University, United States

    3 publications · 135 citations

    3

    h-index

  2. MN
    Matthew N. Murray

    University of Tennessee at Knoxville, United States

    2 publications · 147 citations

    2

    h-index

  3. MM
    Michael McKee

    University of New Mexico, United States

    2 publications · 44 citations

    2

    h-index

  4. CB
    Calvin Blackwell

    College of Charleston, United States

    2 publications · 44 citations

    2

    h-index

  5. SC
    Shihong Chen

    Southwest University, China

    1 publications · 29 citations

    1

    h-index

1–5 of 46

Institutions

38

  1. Georgia State University

    Atlanta, United States

    2 h-index

    2 publications

    105 citations

  2. Southmead Hospital

    Bristol, United Kingdom

    2 h-index

    4 publications

    61 citations

  3. Derriford Hospital

    Plymouth, United Kingdom

    1 h-index

    1 publications

    16 citations

  4. University of Manchester

    Manchester, United Kingdom

    1 h-index

    1 publications

    13 citations

  5. Bristol Royal Infirmary

    Bristol, United Kingdom

    1 h-index

    1 publications

    16 citations

  6. National Chengchi University

    Taipei, Taiwan

    1 h-index

    1 publications

    17 citations

  7. St. James's Hospital

    Dublin, Ireland

    1 h-index

    1 publications

    13 citations

  8. University College London

    London, United Kingdom

    1 h-index

    4 publications

    64 citations

1–8 of 38

Venues

  1. British Journal of Urology

    2 publications · 29 citations

    2

    h-index

  2. SSRN Electronic Journal

    Repository · 2 publications · 23 citations

    2

    h-index

  3. Managerial Auditing Journal

    MAJ · 2 publications · 72 citations

    2

    h-index

  4. National Tax Journal

    NTJ · 2 publications · 87 citations

    2

    h-index

  5. The Accounting Review

    1 publications · 256 citations

    1

    h-index

1–5