Concepedia

Audit Probability Modeling

Audit Probability Modeling is a quantitative method within tax compliance research that estimates the likelihood of a taxpayer being selected for a tax audit based on empirical data, behavioral patterns, and risk indicators, distinguishing it from broader audit policy or enforcement frameworks by its focus on predictive statistical modeling.

37

Publications

2.6K

Citations

81

Authors

50

Institutions

Publications per year

2017–2026

6

Parents

Publications

37

Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota

Joel Slemrod, Marsha Blumenthal, Charles W. Christian · Journal of Public Economics · 2001 · 785 citations

, , +13

Strategic Tax and Financial Reporting Decisions: Theory and Evidence*

Lillian F. Mills, Richard C. Sansing · Contemporary Accounting Research · 2000 · 169 citations

, , +14

Audit probabilities and the tax evasion decision: An experimental approach

Michael W. Spicer, Jude Thomas · Journal of Economic Psychology · 1982 · 146 citations

, , +9

Tax Evasion, Concealment and the Optimal Linear Income Tax

Helmuth Cremer, Firouz Gahvari · Scandinavian Journal of Economics · 1994 · 109 citations

, , +16

Calibration of auditors' probabilistic judgments: Some empirical evidence

Lawrence A. Tomassini, Ira Solomon, Marshall B. Romney et al. · Organizational Behavior and Human Performance · 1982 · 108 citations

, , +12

1–5 of 37

Authors

81

  1. IS
    Ira Solomon

    University of Illinois Urbana-Champaign, United States

    3 publications · 189 citations

    3

    h-index

  2. MM
    Michael McKee

    University of New Mexico, United States

    3 publications · 196 citations

    3

    h-index

  3. MW
    Mark W. Nelson

    Cornell University, United States

    2 publications · 159 citations

    2

    h-index

  4. JA
    James Alm

    Tulane University, United States

    2 publications · 137 citations

    2

    h-index

  5. JL
    Jack L. Krogstad

    Creighton University, United States

    2 publications · 123 citations

    2

    h-index

1–5 of 81

Institutions

50

  1. University of Arizona

    Tucson, United States

    3 h-index

    9 publications

    661 citations

  2. University of Exeter

    Exeter, United Kingdom

    2 h-index

    3 publications

    155 citations

  3. Brigham Young University

    Provo, United States

    2 h-index

    8 publications

    492 citations

  4. Appalachian State University

    Boone, United States

    2 h-index

    2 publications

    104 citations

  5. Tilburg University

    Tilburg, The Netherlands

    2 h-index

    4 publications

    102 citations

  6. The University of Texas at Austin

    Austin, United States

    2 h-index

    8 publications

    492 citations

  7. Creighton University

    Omaha, United States

    2 h-index

    8 publications

    492 citations

  8. Cornell University

    Ithaca, United States

    1 h-index

    1 publications

    55 citations

1–8 of 50

Venues

  1. SSRN Electronic Journal

    Repository · 3 publications · 73 citations

    3

    h-index

  2. Public Finance Review

    PFR · 3 publications · 128 citations

    3

    h-index

  3. Contemporary Accounting Research

    CAR · 2 publications · 224 citations

    2

    h-index

  4. National Tax Journal

    NTJ · 2 publications · 128 citations

    2

    h-index

  5. 1

    h-index

1–5