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Does IRS Monitoring Deter Managers From Committing Accounting Fraud?
Journal of Accounting, Auditing & Finance Pub Date : 2020-07-13 , DOI: 10.1177/0148558x20939720
Paul Mason 1 , Brian Williams 2
Affiliation  

We examine whether monitoring by the Internal Revenue Service (IRS) affects managers’ decisions to engage in fraudulent financial reporting. We argue that IRS monitoring provides a disciplining eff...

中文翻译:

国税局监控是否阻止经理进行会计欺诈?

我们研究了美国国税局 (IRS) 的监控是否会影响管理人员进行欺诈性财务报告的决策。我们认为 IRS 监控提供了一种纪律性的效果……
更新日期:2020-07-13
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