Concepedia

Audit Selection Systems

Audit Selection Systems is a decision-support framework within tax administration information systems that systematically identifies high-risk tax returns for examination by applying risk assessment models, data analytics, and selection criteria to prioritize audits efficiently and effectively.

11

Publications

488

Citations

26

Authors

18

Institutions

Publications per year

2017–2026

2

Parents

Publications

11

Tax Compliance with Endogenous Audit Selection Rules

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

, , +12

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

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

Benford’s Law: an instrument for selecting tax audit targets?

Christoph Watrin, Ralf Struffert, Robert Ullmann · Review of Managerial Science · 2008 · 45 citations

, , +14

1–5 of 11

Authors

26

  1. JA
    James Alm

    Tulane University, United States

    2 publications · 215 citations

    2

    h-index

  2. MN
    Matthew N. Murray

    University of Tennessee at Knoxville, United States

    2 publications · 147 citations

    2

    h-index

  3. MB
    Mark B. Cronshaw

    University of Colorado Boulder, United States

    1 publications · 124 citations

    1

    h-index

  4. DE
    Daniel E. Ho

    Stanford University, United States

    1 publications · 21 citations

    1

    h-index

  5. TZ
    Tong Zhao

    Shandong University, China

    1 publications · 36 citations

    1

    h-index

1–5 of 26

Institutions

18

  1. University of Colorado Boulder

    Boulder, United States

    2 h-index

    4 publications

    463 citations

  2. Carnegie Mellon University

    Pittsburgh, United States

    1 h-index

    2 publications

    42 citations

  3. Wageningen University & Research

    Wageningen, The Netherlands

    1 h-index

    2 publications

    24 citations

  4. Chang Gung University

    Taoyuan City, Taiwan

    1 h-index

    1 publications

    36 citations

  5. University of Münster

    Münster, Germany

    1 h-index

    3 publications

    135 citations

  6. University of Milano-Bicocca

    Milan, Italy

    1 h-index

    1 publications

    24 citations

  7. The Research Council

    Muscat, Oman

    1 h-index

    3 publications

    372 citations

  8. University of Milan

    Milan, Italy

    1 h-index

    1 publications

    24 citations

1–8 of 18

Venues

  1. Journal of Dairy Science

    JDS · 1 publications · 12 citations

    1

    h-index

  2. Journal of Accounting and Public Policy

    1 publications · 49 citations

    1

    h-index

  3. 2022 ACM Conference on Fairness, Accountability, and Transparency

    Conference · 1 publications · 21 citations

    1

    h-index

  4. National Tax Journal

    NTJ · 1 publications · 56 citations

    1

    h-index

  5. Computers & Industrial Engineering

    1 publications · 36 citations

    1

    h-index

1–5