Tax Auditing

Tax Auditing is a systematic examination of financial and tax-related records conducted by or for tax authorities to verify compliance with tax laws, distinguishable from general financial auditing by its specific focus on tax liability determination and adherence to statutory tax regulations.

697

Publications

33.3K

Citations

1.2K

Authors

564

Institutions

Publications per year

2017–2026

314

Variants

Tax Audit

Parents

AuditingTax Administration

Children

Corporate Income Tax AuditingElectronic Tax AuditingIndirect Tax AuditingInternational Tax AuditingPersonal Income Tax AuditingSmall Business Tax AuditingTax Audit Control SystemsTax Audit EffectivenessTax Audit EfficiencyTax Audit Evidence

Publications

697

Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark

Henrik Kleven, Martin Knudsen, Claus Thustrup Kreiner et al. · Econometrica · 2011 · 1.2K citations · Full text

Public Affairs, Accountancy, Public Finance +17

Empirical tax research in accounting

Douglas A. Shackelford, Terry Shevlin · Journal of Accounting and Economics · 2001 · 881 citations

Business, Accountancy, Accounting +10

Incentives for Tax Planning and Avoidance: Evidence from the Field

John R. Graham, Michelle Hanlon, Terry Shevlin et al. · The Accounting Review · 2013 · 848 citations

Law, Accountancy, Accounting +15

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

Business, Accountancy, Accounting +13

Tax Evasion and Inequality

Annette Alstadsæter, Niels Johannesen, Gabriel Zucman · American Economic Review · 2019 · 569 citations · Full text

Public Affairs, Economics, Public Finance +12

1–5 of 697

Authors

1.2K

LF
Lillian F. Mills
The University of Texas at Austin, United States
15 publications · 1.5K citations
15
h-index
EK
Erich Kirchler
University of Vienna, Austria
14 publications · 715 citations
14
h-index
JA
James Alm
Tulane University, United States
20 publications · 1.3K citations
14
h-index
TC
Thomas C. Omer
University of Nebraska–Lincoln, United States
12 publications · 1.1K citations
12
h-index
RC
Richard C. Sansing
Dartmouth College, United States
9 publications · 436 citations
9
h-index

1–5 of 1.2K

Institutions

564

1–8 of 564

Venues

SSRN Electronic Journal
Repository · 79 publications · 2.9K citations
28
h-index
The Accounting Review
21 publications · 3.6K citations
20
h-index
National Tax Journal
NTJ · 19 publications · 2.3K citations
18
h-index
Journal of the American Taxation Association
22 publications · 750 citations
18
h-index
Contemporary Accounting Research
CAR · 14 publications · 1.5K citations
14
h-index

1–5