Concepedia

Audit Representation

Audit Representation is a formal process within taxpayer representation whereby a qualified agent acts on behalf of a taxpayer during an official tax audit, distinguished by its specific focus on responding to tax authority inquiries, providing documentation, and defending the taxpayer’s position under audit procedures.

4

Publications

119

Citations

11

Authors

8

Institutions

Publications per year

2017–2026

3

Parents

Publications

4

Female audit committee directorship and audit fees

Yosra Mnif Sellami, Imen Cherif · Managerial Auditing Journal · 2020 · 61 citations

, , +13

Horizontal Monitoring in Austria: subjective representations by tax officials and company employees

Janina Enachescu, Maximilian Zieser, Eva Hofmann et al. · BuR - Business Research · 2018 · 30 citations · Full text

, , +12

Multi-view contrastive self-supervised learning of accounting data representations for downstream audit tasks

Marco Schreyer, Timur Sattarov, Damian Borth · 2021 · 18 citations

, , +15

Does Representation Matter in IRS Office Audits?

Nancy B. Nichols, John Ellis Price · Journal of the American Taxation Association · 2004 · 10 citations

, , +14

1–4 of 4

Authors

11

  1. YM
    Yosra Mnif Sellami

    University of Sfax, Tunisia

    1 publications · 61 citations

    1

    h-index

  2. MS
    Marco Schreyer

    University of St.Gallen, Switzerland

    1 publications · 18 citations

    1

    h-index

  3. DB
    Damian Borth

    German Research Centre for Artificial Intelligence, Germany

    1 publications · 18 citations

    1

    h-index

  4. JE
    John Ellis Price

    University of North Texas at Dallas, United States

    1 publications · 10 citations

    1

    h-index

  5. JE
    Janina Enachescu

    University of Vienna, Austria

    1 publications · 30 citations

    1

    h-index

1–5 of 11

Institutions

8

  1. Coventry University

    Coventry, United Kingdom

    1 h-index

    1 publications

    30 citations

  2. University of Vienna

    Vienna, Austria

    1 h-index

    4 publications

    120 citations

  3. Deutsche Bundesbank

    Frankfurt am Main, Germany

    1 h-index

    1 publications

    18 citations

  4. University of North Texas at Dallas

    Dallas, United States

    1 h-index

    1 publications

    10 citations

  5. James Madison University

    Harrisonburg, United States

    1 h-index

    1 publications

    10 citations

  6. University of Sfax

    Sfax, Tunisia

    1 h-index

    2 publications

    122 citations

  7. Vienna University of Economics and Business

    Vienna, Austria

    1 h-index

    2 publications

    60 citations

  8. University of St.Gallen

    Saint Gallen, Switzerland

    1 h-index

    2 publications

    36 citations

1–8 of 8

Venues

  1. Journal of the American Taxation Association

    1 publications · 10 citations

    1

    h-index

  2. BuR - Business Research

    1 publications · 30 citations

    1

    h-index

  3. Managerial Auditing Journal

    MAJ · 1 publications · 61 citations

    1

    h-index

1–3