Concepedia

Audit Risk Selection

Audit Risk Selection is a methodological framework in tax enforcement that identifies taxpayers for audit by systematically assessing the probability and potential magnitude of tax non-compliance relative to available enforcement resources.

36

Publications

2.1K

Citations

81

Authors

56

Institutions

Publications per year

2017–2026

13

Variants

Tax Audit Selection

Parents

Publications

36

Audit pricing, legal liability regimes, and big 4 premiums: Theory and cross-country evidence

RePEc: Research Papers in Economics · 2012 · 595 citations

, , +14

Auditor Choice and Audit Fees in Family Firms: Evidence from the S&P 1500

Joanna L.Y. Ho, Fei Kang · Auditing A Journal of Practice & Theory · 2013 · 138 citations

, , +16

U.S. Political Corruption and Audit Fees

Anand Jha, Manoj Kulchania, Jared D. Smith · The Accounting Review · 2020 · 136 citations

, , +13

Tax Compliance with Endogenous Audit Selection Rules

James Alm, Mark B. Cronshaw, Michael McKee · Kyklos · 1993 · 124 citations

, , +12

How Do Auditors Respond to CEO Narcissism? Evidence from External Audit Fees

J. Scott Judd, Kari Joseph Olsen, James Stekelberg · Accounting Horizons · 2017 · 117 citations

, , +15

1–5 of 36

Authors

81

  1. MK
    Matthias Kasper

    University of Vienna, Austria

    3 publications · 83 citations

    3

    h-index

  2. FK
    Fei Kang

    California State Polytechnic University, United States

    2 publications · 160 citations

    2

    h-index

  3. CM
    Charles McClure

    University of Chicago, United States

    2 publications · 39 citations

    2

    h-index

  4. BE
    Brian Erard

    Carleton University, Canada

    2 publications · 64 citations

    2

    h-index

  5. EK
    Erich Kirchler

    University of Vienna, Austria

    2 publications · 64 citations

    2

    h-index

1–5 of 81

Institutions

56

  1. Colorado State University

    Fort Collins, United States

    3 h-index

    3 publications

    208 citations

  2. Seoul National University

    Seoul, South Korea

    3 h-index

    6 publications

    763 citations

  3. University of British Columbia

    Vancouver, Canada

    2 h-index

    2 publications

    688 citations

  4. University of Illinois Chicago

    Chicago, United States

    2 h-index

    2 publications

    153 citations

  5. University of Chicago

    Chicago, United States

    2 h-index

    2 publications

    39 citations

  6. University of California, Irvine

    Irvine, United States

    2 h-index

    2 publications

    41 citations

  7. California State Polytechnic University

    Pomona, United States

    2 h-index

    3 publications

    298 citations

  8. University of Vienna

    Vienna, Austria

    2 h-index

    3 publications

    111 citations

1–8 of 56

Venues

  1. SSRN Electronic Journal

    Repository · 4 publications · 87 citations

    4

    h-index

  2. Auditing A Journal of Practice & Theory

    AJPT · 3 publications · 216 citations

    3

    h-index

  3. Asia-Pacific Journal of Accounting & Economics

    APJAE · 3 publications · 168 citations

    3

    h-index

  4. The Accounting Review

    3 publications · 213 citations

    3

    h-index

  5. Managerial Auditing Journal

    MAJ · 2 publications · 37 citations

    2

    h-index

1–5