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Journal articles on the topic 'Standard Audit File for Tax'

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Published: 24 April 2022

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1

Bryl, Bronisław. "The impact of standard audit file-tax on the company's accounting system." Ekonomiczne Problemy Usług 127 (2017): 27–36. http://dx.doi.org/10.18276/epu.2017.127-03.

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2

Żabka, Adam, and Beata Hoza. "IT Tools Used to Reduce the VAT Loophole– JPK_VAT, STIR, Split Payment Mechanism." ASEJ Scientific Journal of Bielsko-Biala School of Finance and Law 22, no. 3 (October 20, 2018): 26–30. http://dx.doi.org/10.5604/01.3001.0012.7775.

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Tax leakage is a challenge for fiscal organs in many countries which make use of the Value Added Tax (VAT) in their tax system. It is a widespread phenomenon also in Poland. In order to reduce the so called tax loopholes or gaps it is necessary to implement changes in the legal system which will allow to conduct data analysis through information technologies using control algorithms. When it comes to Poland, such analyses can be conducted thanks to the following tools: VAT Standard Audit File for Tax (SAF-T) – in Poland referred to as JPK_VAT file, STIR - the teleinformation system of KIR – the key entity of the Polish payment infrastructure, and the VAT split payment mechanism. The aim of the paper is to present the estimated value of the VAT loophole in Poland and other EU member states in the period 2015–2016, and to point to steps which aim at reducing the size of the gap through application of IT tools.
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Siminska-Domańska, Katarzyna Paulina. "Prosecution of Offenders in Liquid Fuels Turnover." ASEJ Scientific Journal of Bielsko-Biala School of Finance and Law 23, no. 1 (April 30, 2019): 14–18. http://dx.doi.org/10.5604/01.3001.0013.1789.

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The paper presents theoretical and practical aspects of prosecution of criminals involved in illegal sales of liquid fuels. It has been noticed that despite increasing attention paid to the prosecution of fuel frauds, the grey area still exists, which is due to the fact that such crimes are easy to commit, the profits to be gained are enormous, and legal consequences are rather insignificant. Recently, however, the detectability of tax frauds has increased. The improved efficiency of tax control authorities can be attributed to the introduction of the following: methodology of assessment of due diligence demonstrated by the buyers of goods in domestic transactions; JPK – the Polish equivalent of SAF-T (Standard Audit File for Tax); split payment; SENT system; fuel package.
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4

Müller, Robert. "Der Einsatz von Standard Audit File in der Mehrwertsteuer." UmsatzsteuerRundschau 69, no. 17 (September 1, 2020): 661–67. http://dx.doi.org/10.9785/ur-2020-691702.

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5

Agus, Yoseph. "KOREKSI FISKAL, PEMERIKSAAN KEBERATAN DAN BANDING." Media Riset Akuntansi, Auditing & Informasi 5, no. 1 (April 1, 2008): 59–83. http://dx.doi.org/10.25105/mraai.v5i1.2789.

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Fiscal Correction (reconciliation), tax audit, an objection and an appeal are four related activities taxpayer have to understand fully. On the fiscal correction column, a taxpayer usually put all temporary and permanent differences in order to produce fiscal report as regulated by tax law of provision. This is not over yet. Once, a tax audit find irregularities within taxpayer books of accounts, the Director General of Taxes may issue a Tax Underpayment Assessment, an Additional Tax Underpayment Assessment, a Tax Overpayment Assessment, or a Nil Tax Assessment. A Taxpayer may file an objection with the Director of Taxes. There are only two decisions : rejection or acceptance. A taxpayer may only lodge an appeal with tax court after an Objection Decision has been issued by the Director General of Taxes.
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Steller, Marcel, and Erich Pummerer. "Auditor’s Income Taxation and Audit Quality." SAGE Open 11, no. 3 (July 2021): 215824402110408. http://dx.doi.org/10.1177/21582440211040833.

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We use an analytical research model to analyze the effect of the auditor’s personal income tax on audit effort. We show that the auditor’s level of care crucially depends on the tax rate and amount of loss recognition. Taxes may cause paradoxical effects on the auditor’s effort, audit quality, and marginal audit fee if profits and losses are taxed differently or in case of risk-averse decision-makers. Therefore, compared with the pretax setting, taxes have distortional effects. Thus, common auditing standards (e.g., International Standards on Auditing framework) will imply diverse audit quality and marginal audit fees depending on the respective national tax law. Our results are relevant for standard setters, auditors, and financial statements’ addressees.
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7

Chalu, Henry, and Hassan Mzee. "Determinants of tax audit effectiveness in Tanzania." Managerial Auditing Journal 33, no. 1 (January 2, 2018): 35–63. http://dx.doi.org/10.1108/maj-06-2016-1390.

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Purpose This paper aims to explore factors influencing the effectiveness of tax audit in Tanzania. The study organized factors into four categories: organizational-related, tax auditors-related, taxpayers-related and regulatory-related factors. Design/methodology/approach The study used an explanatory approach, whereby data from 225 auditors in 23 tax regions in Tanzania were collected using a mailed questionnaire. The questionnaire had 25 statements representing factors and 5 statements representing the tax audit effectiveness. The collected data were analysed using both descriptive and inferential statistics. In the case of descriptive statistics, the study used frequency, percentage, mean and standard deviation. For the inferential statistics, the study used exploratory factor analysis (EFA) and multiple regression analysis. Findings The study findings showed that there were five main critical factors for tax audit effectiveness. The first factor, which is the implementation of tax auditors’ recommendations by management, was found under the organizational category. The second factor, which was adequacy of tax audit unit, was found under the tax auditors’ category, while the third factor was taxpayers’ attitude, found under the taxpayers’ category. The fourth and fifth factors, which were availability and application of regulations and standards for tax audit, and leadership and tax policies for tax audit, respectively, were found under the regulatory category. Research limitations/implications Despite the contributions of this study, there are some limitations which need to be acknowledged. First, data were collected from tax auditors only. Second, only 25 statements for factors were used. Third, the study has used only primary data. Last, the study has used perceptual measures of tax audit effectiveness. The authors consider that if other approaches were used, they could have reached different conclusions. Therefore, future studies could be conducted in the areas where limitations have been identified. Practical implications From a practical perspective, tax authorities may be relying heavily on tax auditors, as well as regulations and policies, for tax audit effectiveness. The study shows that taxpayers, management, as well as tax audit standards, are critical factors too. However, the study also has practical implications for governments, tax authorities, tax auditors as well taxpayers. Originality/value This paper extends prior research in the area of tax audit and is the first paper to use four categories of factors to analyse the influence of tax audit effectiveness, taking into consideration both tax authorities and taxpayers. It also used EFA, which helped to generate variables with multiple prior theories (i.e. theoretical triangulation). Hence, new theories were combined with old theories to produce findings which take into consideration the context of the country.
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8

Kasprowski, Szymon. "STANDARD AUDIT FILE IN SOCIAL INSURANCE SYSTEM − POSSIBILITIES OF APPLICATION AND POTENTIAL BENEFITS." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, no. 479 (2017): 74–85. http://dx.doi.org/10.15611/pn.2017.479.07.

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9

Gaaya, Safa, Nadia Lakhal, and Faten Lakhal. "Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality." Managerial Auditing Journal 32, no. 7 (July 3, 2017): 731–44. http://dx.doi.org/10.1108/maj-02-2017-1530.

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Purpose The purpose of this paper is to shed light on the effect of family ownership on corporate tax avoidance. It also investigates whether audit quality affects tax avoidance practices by family firms. Design/methodology/approach Based on a sample of 55 Tunisian listed companies from 2008 to 2013, the authors use GLS regression models estimated with robust standard errors, clustered at the firm level. Findings The results show that family ownership is positively associated with corporate tax avoidance practices, suggesting that families expropriate minority interests by extracting rents from tax-saving positions. These practices are less prominent after the 2011 Tunisian revolution, suggesting that the pressure from governments and non-governmental organizations against corruption and unethical behavior has increased after the revolution. However, the findings show that audit quality curbs the incentives of family firms to engage in aggressive tax positions, supporting the moderating effect of audit quality on the relation between family ownership and tax avoidance. Research limitations/implications These findings suggest that Tunisian family firms are likely to expropriate minority interests by extracting rents from tax-saving positions. However, in presence of high-quality audit, the relation turns negative, suggesting that external audit quality is an efficient corporate governance device that is likely to monitor family corporate decisions. Originality/value This paper extends previous research by investigating the moderating effect of external audit quality on the relation between tax avoidance and family ownership. It also examines tax avoidance by family firms in a unique setting: Tunisia, a transitioning economy subsequently to the 2011 revolution, where investors’ rights are weakly protected and the financial market is not well-developed as in more developed countries.
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10

De Simone, Lisa, Matthew S. Ege, and Bridget Stomberg. "Internal Control Quality: The Role of Auditor-Provided Tax Services." Accounting Review 90, no. 4 (October 1, 2014): 1469–96. http://dx.doi.org/10.2308/accr-50975.

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ABSTRACT We propose that auditor-provided tax services (tax NAS) improve internal control quality by accelerating audit firm awareness of transactions material to the financial statements. Using data from 2004 to 2012, we find robust evidence that companies purchasing tax NAS are significantly less likely to disclose a material weakness and that this result is not due to auditor independence impairment. A one-standard-deviation increase in tax NAS is associated with approximately a 13 percent decrease in the rate of material weaknesses relative to the base rate. These results are robust to tests addressing endogeneity concerns. Additional cross-sectional analyses reveal expected increased effects of tax NAS on internal control quality (1) after significant operational changes that require changes to the internal control structure, and (2) earlier in the relationship with the financial statement audit firm, when there are fewer established lines of communication between the audit team and client. This paper contributes to the knowledge spillover literature by identifying a mechanism through which tax NAS improve overall financial reporting quality.
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11

Haroon, Omair, Waqar Ali, and Atifa A. Dar. "What Went Wrong in the Audit of Tri-Pack Films Limited?" Asian Journal of Management Cases 17, no. 1 (February 5, 2020): 36–51. http://dx.doi.org/10.1177/0972820119892719.

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This case looks into an instance of an audit failure in the context of a Pakistani listed company, Tri-Pack, whose financial statements for the year 2014 showed a material misstatement (which reduced 2013 profits after tax by around 88%). This led to an investigation by the regulator (Securities and Exchange Commission of Pakistan) into the audits across 2012–2013, culminating into a stern warning being issued to the engagement leader (partner) for having failed to exercise an attitude of professional scepticism, failed to perform the audit to obtain reasonable assurance around Tri-Pack’s financial statements being free from material misstatement either due to errors or fraud and failed to bring out material facts about the affairs of the company and make a report to the shareholders thereof1. The case hones in on the audit dynamics and defence presented by the audit firm (A.F. Ferguson & Co. Chartered Accountants) for the year 2013, to assess the shortcomings in the conduct of the audit of Tri-Pack’s financial statements for that year’s end. It stimulates the work of an audit quality head who reviewed Tri-Pack’s audit file in order to ascertain whether the objectives of the audit were met and what lessons can be drawn to leverage towards future audit engagements.
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12

Setiawan, Deddy Arif. "KEBIJAKAN PEMERIKSAAN DLREKTORAT JENDERAL PAJAK SEBAGAI SARANA PENGUJIAN SISTEM PEMUNGUTAN PAJAK SELF ASSESSMENT." Media Riset Akuntansi, Auditing dan Informasi 11, no. 1 (April 12, 2011): 37. http://dx.doi.org/10.25105/mraai.v11i1.1026.

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<p class="Style1"><em>Taxation assessment system which was been used Indonesian, is self assessment system. </em><em>Taxpayers do to calculate and pay income tax, and to submit a Periodic </em>Tax <em>Return </em><em>and an Annual Tax Return. Every Taxpayer shall be obliged to complete Tax Return </em><em>correctly, completely, and clearly. That obligation was been tested by tax audit.</em></p><p class="Style1"><em>Audit is a series of activities to collect and process data, information and or evidence </em><em>conducted in an objective and professional manner based on an auditing standard in </em><em>order to assess tax compliance and other objectives for enforcement of provisions of </em><em>the tax laws. Director General of Taxes has the authority to conduct an audit to test </em><em>complience of the Taxpayer and for other purposes in respect to the implementation of </em><em>the tax laws.</em></p><p class="Style1"><strong><em>Keywords : </em></strong><em>self assessment system and tax audit</em></p>
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13

Bergmann, Frank T., Nicolas Rodriguez, and Nicolas Le Novère. "COMBINE Archive Specification Version 1." Journal of Integrative Bioinformatics 12, no. 2 (June 1, 2015): 104–18. http://dx.doi.org/10.1515/jib-2015-261.

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Summary Several standard formats have been proposed that can be used to describe models, simulations, data or other essential information in a consistent fashion. These constitute various separate components required to reproduce a given published scientific result.The Open Modeling EXchange format (OMEX) supports the exchange of all the information necessary for a modeling and simulation experiment in biology. An OMEX file is a ZIP container that includes a manifest file, an optional metadata file, and the files describing the model. The manifest is an XML file listing all files included in the archive and their type. The metadata file provides additional information about the archive and its content. Although any format can be used, we recommend an XML serialization of the Resource Description Framework.Together with the other standard formats from the Computational Modeling in Biology Network (COMBINE), OMEX is the basis of the COMBINE Archive. The content of a COMBINE Archive consists of files encoded in COMBINE standards whenever possible, but may include additional files defined by an Internet Media Type. The COMBINE Archive facilitates the reproduction of modeling and simulation experiments in biology by embedding all the relevant information in one file. Having all the information stored and exchanged at once also helps in building activity logs and audit trails.
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14

Góralska, Joanna. "THE IMPLEMENTATION OF AN AUDIT FILE FOR TAX IN PRACTIS ECONOMIC ACTIVITY Of SMALL AND MEDIUM SIZEd ENTERPRISES." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 88 (2017): 263–71. http://dx.doi.org/10.18276/frfu.2017.88/1-25.

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15

Aerts, J., S. C. Semler, C. Ohmann, and W. Kuchinke. "CDISC Standard-based Electronic Archiving of Clinical Trials." Methods of Information in Medicine 48, no. 05 (2009): 408–13. http://dx.doi.org/10.3414/me9236.

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Summary Objectives: Our objectives were to develop, based on the analysis of archived clinical trial documents and data and on the requirements of GCP-compliant electronic archiving, a concept for legally secure and technically feasible archiving of the entire clinical trial, including the essential documents of the trial master file and the study database. Methods: Based on own experiences with CDISC, existing implementations and future developments, CDISC standards were evaluated concerning requirements for archiving clinical studies. Trial master files of a small, medium and large clinical study were analyzed to collect specifications for electronic archiving of records. Results: Two different ways of long-term storage exist for the clinical trial archive: document-oriented archival and data archiving of the study database. The trial master file has a highly complex structure; its different parts can vary greatly in size, depending of the working style of investigators, number of patients recruited, the number of adverse event reports and the number of queries. The CDISC standard ODM is especially suited for archiving clinical trials, because among other features it contains the entire clinical trial data and full audit trail information. On the other hand SDTM is a content standard suited for data warehouses. Two recent developments in CDISC will affect the archival of studies: the further development of ODM in the area of “eCRF submission” and the use of “Electronic Source Data”. Conclusions: The complexity and size of the trial master file requires new solutions. Though ODM provides effective means to archive the study database, it shows still deficiencies, especially for the joint archiving of data and the complex documentation of the trial master file. A concept was developed in which the ODM standard is part of an integrated archiving of the trial data and documents. ODM archiving of the study database enables long-term storage which is GCP-compliant. Archiving of documents of the trial master file in PDF/A, including links and electronic signatures, as well as the storage of selected study data in a data warehouse at the sponsor site in SDTM are the other components of the concept.
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Erickson, Matthew J., Nathan C. Goldman, and James Stekelberg. "The Cost of Compliance: FIN 48 and Audit Fees." Journal of the American Taxation Association 38, no. 2 (October 1, 2015): 67–85. http://dx.doi.org/10.2308/atax-51323.

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ABSTRACT Effective for fiscal years beginning after December 15, 2006, FIN 48 significantly altered uncertain tax benefit (UTB) recognition and disclosure requirements relative to its predecessor standard, FAS 5. We examine the effect of the new standard on audit pricing. We first document that UTB-related audit fees increased following the implementation of FIN 48. However, we also find that this increase is primarily driven by a spike in the audit pricing of UTBs in 2007. Indeed, we find that the audit pricing of UTBs in the 2008–2012 period is not significantly different from that of the 2002–2006 period. We interpret these results to indicate that although firms incurred significant FIN 48 implementation costs, the ongoing audit pricing of UTBs under FIN 48 is similar to that of FAS 5. Our findings suggest that any potential benefits of FIN 48 may outweigh associated costs related to a temporary increase in audit fees. JEL Classifications: H25; M40; M41; M42; M48.
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Amalia, Diah, and Steven Ferdiansyah. "Does Political Connection, Executive Character, and Audit Quality Affect the Tax Avoidance Practice? Evidence in Indonesia." Sebelas Maret Business Review 4, no. 2 (November 28, 2019): 93. http://dx.doi.org/10.20961/smbr.v4i2.35905.

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<p class="Abstract">This study aims to know and find empirical evidence about the effect of political connection, executive characters, and audit quality on tax avoidance practice in Indonesia. This research uses secondary data with database collection technique using annual report of the manufacturing companies that are listed in Indonesian Stock Exchange (IDX) period 2013 – 2017. Using purposive sampling, this study obtained 51 companies which fulfill the criteria of 165 companies as total population, so the total observation for 5 years is 255 samples. The data examination in this study uses multiple regression analysis with data panel. Tax avoidance practice in this research proxied by Cash ETR. The results of this study indicate that variable political connection has significant positive effect on tax avoidance, which means that the average company uses their political connections to lower tax payments. Variable executive characters has no significant effect on tax avoidance, which means that the characters of executive not yet able to become a standard to determining tax avoidance practice. Variable audit quality indicated no significant effect on tax avoidance, which means KAP the big four who has a good quality hasn’t been able to conclude the company not doing tax avoidance practice.</p>
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18

Díaz García, Juan Carlos. "Transfer Pricing for Intangibles: Problems and Solutions from Colombian Perspective." Revista de Derecho Fiscal, no. 8 (June 30, 2016): 103. http://dx.doi.org/10.18601/16926722.n8.08.

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This article assesses that tax administrations- likewise the Colombian tax authorityhas been facing difficulties to audit transfer pricing transactions with intangibles, because the current transfer pricing rules are not adapted to the new digital economy or e-commerce cross borders transactions. Therefore, the mnes take advantage of the flexibility of the transfer pricing rules reducing their tax liability by income shifting using intangibles. The article analyzes the income shifting practices using intangibles, and the reasons why the arm’s length standard does not work well at all and cannot avoid appropriately mnes’ income shifting and base erosion.
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19

Brown, Eleanor. "Tax Incentives and Charitable Giving: Evidence from New Survey Data." Public Finance Quarterly 15, no. 4 (October 1987): 386–96. http://dx.doi.org/10.1177/109114218701500402.

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A new survey data set is used to obtain estimates of the tax price elasticity of personal giving to tax-deductible charitable causes. Like other surveys, the data here yield a large elasticity estimate, roughly two and a half for a representative household when Tobit estimation is used. One hypothesis for the discrepancy between such large estimates and values close to unity found in tax data is that there is an “itemization effect” reflecting nonrandom selection in tax data; the Florida data do not support this hypothesis. Another explanation for the discrepancy between tax-file-based and survey-based estimates is that the standard use of OLS rather than Tobit biases the elasticity more in survey data, where many people report zero gifts. For the Florida data, using OLS increases the estimated elasticity by about 30%; while this effect cannot explain why the Florida data produce such large elasticities, it suggests that OLS estimates in earlier studies should be used with caution.
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20

Olomskaya, E. V., and A. A. Aksent'ev. "Russian Accounting Standard (PBU) 18/02: Principles on the balance method use." International Accounting 23, no. 12 (December 15, 2020): 1356–82. http://dx.doi.org/10.24891/ia.23.12.1356.

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Subject. This article discusses the methodological features of Russian Accounting Standard (PBU) 18/02 Income Tax Accounting when using the balance method to account for deferred taxes. It considers whether the clarification of permanent tax differences is justified, and it analyzes in detail the features of accounting for temporary differences and offers a visual and descriptive method for determining and correlating them in accounts. Objectives. The article aims to justify the reason for linking permanent tax differences to such accounting categories as Income and Expenses. It also aims to develop a methodological toolkit that simplifies the perception of the balance method and demonstrates the procedure for determining temporary differences. Methods. For the study, we used the methods of analysis, synthesis, observation, comparison, and other general scientific methods. Results. The article justifies the clarification of permanent differences from the position of accounting categories. It offers an original approach that helps visually classify temporary differences. The formalization of the balance method helped identify the logic of its reflection in accounting statements. Conclusions and Relevance. To ensure that accounting is not distorted due to the impact of taxation, it is necessary to develop a unified conceptual framework, as well as develop existing methods and introduce new ones that do not contradict the public concept of interaction between accounting and tax accounting. The research results are intended for training, scientific and practical activities of specialists in the field of accounting and audit, as well as students studying under this program, in order to study the features of applying the balance method for accounting for deferred taxes.
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Decker, Jeff, Richard Ray, and Tim Kizirian. "Assessing The Internal Control Structure For Income Tax Account Balances And Their Related Disclosures." Review of Business Information Systems (RBIS) 23, no. 1 (June 1, 2019): 1–6. http://dx.doi.org/10.19030/rbis.v23i1.10330.

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We provide practical considerations to guide auditors in performing a preliminary assessment of the design of the auditee’s control structure related to income tax account balances and their related disclosures which should contribute to more reliable financial reporting. While our process is specifically designed for use in performing an integrated audit under PCAOB Auditing Standard No. 5 (PCAOB, 2007), the internal control objectives and related control activities we present are also useful in performing other types of audits or limited engagements.
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Сотникова, Людмила, and Lyudmila Sotnikova. "Features of Audit of Accounting (Financial) Statements of the Organizations Which Are Ahead of Schedule Applying in Accounting the Balance Method of Accounting of Temporary Differences." Auditor 5, no. 9 (October 11, 2019): 17–30. http://dx.doi.org/10.12737/article_5d88917d4ff298.94124596.

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Th e article is devoted to the topical practical issues of accounting and auditing arising in connection with the amendments to the Federal accounting standard 18/02 «Accounting of calculations of profi t tax» by the Ministry of Finance of Russia No. 236h from 20.11.2018, the essence of which is that in national accounting practices is being promoted balance method of determining the amount of the current income tax, deferred tax assets and liabilities. The article deals with the principal provisions of the balance sheet method of accounting for diff erences between accounting and tax financial results, the use of which will be mandatory from 2020, while in 2019 it is possible to early voluntary application of the balance sheet method by reporting organizations.
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Aksent’ev, A. A. "Deferred Tax Accounting Concepts and Their Bond to the Accounting Ideologies." Accounting. Analysis. Auditing 8, no. 4 (October 6, 2021): 34–50. http://dx.doi.org/10.26794/2408-9303-2021-8-4-34-50.

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Deferred taxes are an important object of accounting observation to judge the degree of discrepancies between financial and tax accounting. Meanwhile, the information discloses to users the effects arising from the tax planning tools usage for corporate management and forecasting cash outflows associated with the payment of income tax in the future. The paper formalized two concepts of accounting for deferred taxes in the form of models: temporary and timing differences associated with accounting ideologies. The author ha structured the logic of reflecting deferred taxes on accounting accounts using the balance sheet and “cost” methods. Analysis of foreign experience and domestic practice made it possible to conclude that there are controversial issues on the assessment of deferred taxes in reporting, including at present value. Also, the author revealed discrepancies in Russian Accounting Standard (PBU) 18/02 which were conceptually different from a similar international standard and conflicting with it in a number of theoretical and methodological positions. The research results are aimed at scientific and practical workers in the field of financial accounting, taxation and audit.
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Nuraeni, Fitri, and Yoga Handoko Agustin. "The IMPLEMENTASI CAESAR CIPHER & ADVANCED ENCRYPTION STANDAR (AES) PADA PENGAMANAN DATA PAJAK BUMI BANGUNAN." Jurnal Ilmiah Matrik 22, no. 2 (July 27, 2020): 187–94. http://dx.doi.org/10.33557/jurnalmatrik.v22i2.949.

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Abstract : Property tax as one source of local revenue has an important role in the progress of the village. Management of property Tax data in general at the village level still uses the usual number management application. While the property tax data needs to be secured because it is classified as confidential data, which has the potential to cause damage if accessed by unauthorized persons. To maintain the security aspects of the information, a cryptographic system can be used which provides encryption and data description facilities. The cryptographic system used is Caesar Cipher's super encryption and Advanced Encryption Standard (AES) -128-EBC. To test the encryption quality of this cryptographic system an experimental method is used, by comparing the ciphertext file size, encryption time, entropi value, correlation value, histogram graph and avalanche effect. The test results obtained by Caesar Cipher and Advanced Encryption Standard (AES) -128-EBC cryptographic systems, have good correlation and entropy values ​​with better avalanche effect values ​​compared to the AES algorithm alone. Keywords: aes-128-ebc, caesar cipher, confidential, encryption, tax Abstrak : Pajak Bumi dan Bangunan sebagai salah satu sumber pendapatan asli daerah memiliki peranan penting dalam kemajuan desa. Pengelolaan data Pajak Bumi dan Bangunan secara umum di tingkat desa masih menggunakan aplikasi pengelola angka biasa. Sedangkan data Pajak Bumi dan Bangunan (pbb) perlu diamankan karena tergolong ke dalam data confidential, yang mana berpotensi menimbulkan kerusakan apabila diakses oleh orang yang tidak berwenang. Untuk menjaga aspek kemananan informasi tersebut, dapat digunakan sistem kriptografi yang didalamnya menyediakan fasilitas enkripsi dan deskripsi data. Sistem kriptografi yang digunakan adalah super enkripsi Caesar Cipher dan Advanced Encryption Standart (AES)-128-EBC. Untuk menguji kualitas enkripsi sistem kriptografi ini digunakan metode eksperimen, dengan membandingkan ukuran file cipherteks, waktu enkripsi, nilai entropi, nilai korelasi, grafik histogram dan avalanche effect. Hasil pengujian didapat sistem kriptografi Caesar Cipher dan Advanced Encryption Standart (AES)-128-EBC ini, memiliki nilai korelasi dan entropi yang tergolong bagus dengan nilai avalanche effect yang lebih baik dibandingkan dengan algoritma AES saja. Kata kunci: aes-128-ebc, caesar cipher, enkripsi, pajak, rahasia
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Rachmat C., Antonius. "Analisis Rancang Bangun Sistem Repositori Institusi Berbasis Metadata Dublin Core di UKDW Yogyakarta." Jurnal ULTIMA InfoSys 5, no. 2 (December 1, 2014): 65–74. http://dx.doi.org/10.31937/si.v5i2.267.

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In this paper we will discuss how to design and analysis a repository system in university, Duta Wacana Christian University (DWCU). The system is web-based, and implements Dublin Core (DC) metadata, using tagging systems, and implements Open Archive Initiatives-Protocol for Metadata Harvesting (OAI-PMH) data provider. The term Institutional Repository (IR) appears since 2003 and is now widely used in various institutions including universities. IR university is a place that contains digital work data, both scientific and non-scientific research from entire academic community of the university. IR univesitry contains many formats such as documents (text), audio (sound), and video. Development of the system has been conducted by the author and team and produce a repository that has appropriate permissions to the stored data, it is applying the standard DC metadata and tagging on each of its file, it has preview feature, and able to perform searching based on tag and DC metadata that previously stored in it. The results concluded that implementation of DC metadata that store permanently in each file, causes each file has a unique metadata signature, so that each file downloaded from the system is actually (originally) comes from UKDW institutional repository. The use of tagging on each file allows categorization and retrieval based on tags, and OAIPMH protocol implementation allows IR data provider collaborate and integrate with other OAI-PMH systems, such as Portal Garuda that owned by Indonesian Higher Education (DIKTI). Index Terms - Institutional Repository (IR), metadata, Dublin Core (DC, tagging, OAI-PMH data provider.
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Drumbl, Michelle Lyon. "THOSE WHO KNOW, THOSE WHO DON'T, AND THOSE WHO KNOW BETTER: BALANCING COMPLEXITY, SOPHISTICATION, AND ACCURACY ON TAX RETURNS." Pittsburgh Tax Review 11, no. 1 (March 26, 2014): 113. http://dx.doi.org/10.5195/taxreview.2013.23.

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Refundable credits, particularly the earned income tax credit (EITC) and the child tax credit, serve an important anti-poverty measure for low-income taxpayers. Annually, millions of taxpayers who do not owe any federal income tax must file a tax return in order to claim these credits that are in the nature of social benefits. The eligibility requirements for refundable credits are complex, and these returns are particularly prone to audit: EITC audits comprise one-third of all individual income tax audits. Because of the large dollar amounts at stake, a taxpayer’s mistaken understanding of the eligibility requirements for these refundable credits can often result in a deficiency of several thousand dollars. Though studies indicate that taxpayer error is more commonly inadvertent than intentional, the section 6662 20% accuracy-related penalty applies once the deficiency reaches a statutory “understatement” threshold; it is imposed computationally and without regard to the taxpayer’s intent. By statute, taxpayers have the right to contest the accuracy-related penalty by demonstrating that there was reasonable cause for the underlying error and the taxpayer acted in good faith. Treasury regulations provide that such a circumstance might include “an honest misunderstanding of fact or law that is reasonable in light of all the facts and circumstances, including the experience, knowledge, and education of the taxpayer”. Yet for all of these reasons – lack of experience, lack of knowledge, and relative lack of education – the taxpayer is unlikely to have the knowledge or resources to raise the very defense that is meant to protect an unsophisticated taxpayer. Drawing comparisons between refundable tax credits and social programs administered by other agencies, this article calls upon the IRS to better differentiate between inadvertent error (“those who don’t know”) and intentional or fraudulent error (“those who know better”). The article argues that the current accuracy-related penalty approach is unduly punitive. It concludes by proposing solutions that the IRS might consider in light of Congress’s desire for the Service to administer these social benefits through the Internal Revenue Code.
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Becchetti, Leonardo, Luca Corazzini, and Vittorio Pelligra. "Trust and Trustworthiness in Corrupted Economic Environments." Games 12, no. 1 (February 4, 2021): 16. http://dx.doi.org/10.3390/g12010016.

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We use an original variant of the standard trust game to study the effects of corruption on trust and trustworthiness. In this game, both the trustor and the trustee know that part of the surplus they can generate may be captured by a third “corrupted” player under different expected costs of audit and prosecution. We find a slightly higher trustor’s giving in the presence of corruption, matched by a significant excess of reciprocity from the trustee. Both the trustor and the trustee expect, on average, corruption to act as a tax, inelastic to changes in the probability of corruption prosecution. Expectations are correct for the inelasticity assumption and for the actual value of the “corruption tax”. Our experimental findings lead to the rejection of four standard hypotheses based on purely self-regarding preferences. We discuss how the apparently paradoxical excess reciprocity effect is consistent with the cultural role of heroes in history, where examples of commendable giving have been used to stimulate emulation of ordinary people. Our results suggest that the excess reciprocity component of the trustee makes the trustor’s excess giving a rational and effective strategy.
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Solilová, Veronika. "Transfer pricing rules in EU member states." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 58, no. 3 (2010): 243–50. http://dx.doi.org/10.11118/actaun201058030243.

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One of the important area of international taxes is transfer pricing. Transfer price is a price set by a taxpayer when selling to, buying from, or sharing resources with a related (associated) person. The tran­sac­tions between these persons should be assessed at their arm’s length price in according the arm’s length principle – international accepted standard – as the price which would have been agreed between unrelated parties in free market conditions. This paper is focused on the tranfer pricing rules used in particular EU Member States so as if EU Member States apply the arm’s length principle, define the related persons, apply recommendations of the OECD Guidelines, use the transfer pricing methods, require TP Documentation, exercise specific transfer pricing audit or impose specific penalties and apply APAs. Transfer pricing rules should prevent taxpayers from shifting income to related person organized in tax havens or in countries where they enjoy some special tax benefit.
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Dhandapani, Asha, Sathyan Soundararajan, Manjula Simiyon, Vinila Zachariah, and Rajvinder Sambhi. "An audit of admission clerking of patients in Heddfan, Adult Mental Health Unit in BCUHB - north Wales." BJPsych Open 7, S1 (June 2021): S75. http://dx.doi.org/10.1192/bjo.2021.238.

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AimsTo ensure admission clerking includes salient features needed for the management of both physical and mental health of the patient and also to aid in administrative purposes.MethodThe audit included a team of doctors reviewing the admission clerking notes for 50 patients in the General Adult Psychiatric unit in-patient ward.We created a standard questionnaire-based on Intended learning outcome of core training in psychiatry CT1-CT3 from Royal College of Psychiatry and standard textbooks.Our aim is to achieve 100 % compliance in clerkingResultIt was noted that only 30% wrote their GMC number, 4% added route of admission of the patient and a mere 8% filled the Consultants name. Though almost everyone had written the presenting complaints, the other aspects such as history of presenting illness, medical and family history, Allergy status and substance misuse history were missing in many clerking notes. None of them had filled in details of personal history and very few did a risk assessment.Further lacuna was noted with Mental state examination. Physical examination was also noted to be incomplete. While more than 50% had completed the Blood investigations and ECG, half of them had not documented it and that meant searching in the entire file. A mere 20% filled the nursing observation level whilst none had completed the formulation in the notes.ConclusionAdmission clerking is a vital source of information that would be needed for the formulation of patients diagnosis and future management.Apart from this, it also is needed for further continuity of care.Hence this vital source of information will need to be shared with the junior doctors who will be clerking the patient and seeing them in the first instance.We, therefore, intend to create a complete clerking proforma along with physical health proforma to aid us in this respect.We will audit initially in the first round and then plan to introduce a proforma for Clerking and physical examination based on the findings.We will re-audit to see if the standards are achieved after using the proforma and will consider a Quality improvement project based on this topic
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Hamer, W., E. H. Mathews, A. G. S. Gous, J. Booysen, and J. C. Vosloo. "Testing concurrent benefits for Section 12L tax incentives in South Africa." Journal of Energy in Southern Africa 31, no. 4 (November 30, 2020): 57–71. http://dx.doi.org/10.17159/2413-3051/2020/v31i4a8674.

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The South African energy crisis harms the economy. Tax incentives are intended to help, but rules for incentives must be understood by all stakeholders for taxpayers to be encouraged to invest. Section 12L (S12L) is relatively new legislation that allows a tax deduction for verified year-on-year energy efficiency savings in South Africa. Concurrent benefits are excluded from this tax incentive, to prevent a double reward for the same activity. Although the prevention of double benefits is commonly addressed in the field of measurement and verification (M&V), non-technical guidelines are not available. This is a critical shortcoming since multiple professions (tax, audit and legal) need to understand the technical M&V requirements of S12L. This study reviews the current legislation and interpretations of concurrent benefits in terms of S12L. It shows that multiple energy-related incentives are utilised by industries and that, therefore, it must be determined if different programmes overlap, so as to create concurrent benefits with S12L. It is then critical to correctly apply M&V practice to ensure exclusion of concurrent benefits. This study also provides a simplified methodology to evaluate concurrency, based on the S12L regulatory requirements and standard M&V methods. Three case studies show how concurrency can occur and how M&V practice is applied to exclude double benefits. The test for concurrency is shown to reduce to the following question: Is the same energy saving funded twice? The tests must be done to ensure no double benefit occurs.
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Syamsuddin. "The government whistleblowers in generating audit quality (a survey on provincial audit boards in South, Central, and West Sulawesi, Indonesia)." International Journal of Law and Management 59, no. 6 (November 13, 2017): 1046–58. http://dx.doi.org/10.1108/ijlma-08-2016-0069.

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Purpose The aim of this paper is to investigate the mediation effect of whistleblower in relationship between auditor’s ethic, auditor’s commitment and auditor’s independence to audit quality – a survey on provincial audit boards in South, Central and West Sulawesi, Indonesia. Design/methodology/approach The population in this research were auditors of audit board, amounting to 249 people, distributed in three provinces, namely, South Sulawesi, Central Sulawesi and West Sulawesi, using purposive sampling. The method used for analyzing the data in this research is structural equation modeling with auxiliary program analysis of moment structural version 20. Findings The main finding of this research is that the whistleblower is not the mediation variable of the relationship between auditor’s ethic, auditor’s commitment and auditor’s independence to audit quality. However, it does not mean that auditors will be whistleblowers who will disclose all cases into the public domain. Facts on the field are that Badan Pemeriksa Keuangan Republik (BPK) or The Audit Board of the Republic of Indonesia auditors do not become whistleblowers due to unsupportive atmosphere and less response from superiors. The results support the agency theory. This research supports the agency theory because of the fact in the field that BPK auditors are not committed to be whistleblowers. Meanwhile, there is positive effect of commitment to audit quality. This research supports stewardship theory and setting theory, as BPK auditors are already committed to the organization and demonstrate high levels of participation in the organization and stronger willingness to keep working and contribute to achievement of better audit. The BPK auditors maintain their independence in the inspection, but for them to be whistleblowers to reveal findings to the public is not allowed by their superiors. The research results support the agency theory. Research limitations/implications Whistleblower needs special attention in BPK, as it is proven that whistleblowing system has not been implemented, and support is needed from superiors and the agencies concerned if one of the auditors in carrying out their auditing tasks turn out to be a whistleblower due to their conscience. Although whistleblower is not regulated in Inspection Standard Statement, Regulation No. 01 of 2007 on Standards of State Audit (SKPN) of BPK, BPK should accommodate the application of the whistleblowing system, such as that adopted by institutions under the Ministry of Finance (Tax Office); hence, the existence of independent auditor profession regains public trust, something that has been dropped for all this time due to many cases involving independent auditors in business sector or the government sector. The government should provide a strong legal protection to ensure the protection to whistleblowers, as the existing legislation is still general in characteristics, as outlined in Law No. 13 of 2006 on Protection of Witnesses and Victims. Furthermore, the researchers should use qualitative research to study the behavior of the government auditors; why some areas receive Wajar Tanpa Pengecualian (WTP) or unqualified opinion predicate but are coupled by a tremendous increase in corruption; and whether BPK auditors have become whistleblowers in disclosing the actual facts. Practical implications Whistleblower need special attention in BPK as it is proven that whistleblowing system has not been implemented, and support is needed from superiors and the agencies concerned if one of the auditors in carrying out their auditing tasks turn out to be a whistleblower due to their conscience. Although whistleblower is not regulated in Inspection Standard Statement, Regulation No. 01 of 2007 on Standards of State Audit (SKPN) of BPK, BPK should accommodate the application of the whistleblowing system, such as that adopted by institutions under the Ministry of Finance (Tax Office), hence the existence of independent auditor profession regain public trust, something that has been dropped for all this time due to many cases involving independent auditors in business sector or the government sector. The government should provide a strong legal protection to ensure the protection to whistleblowers, as the existing legislation is still general in characteristics, as outlined in Law No. 13 of 2006 on Protection of Witnesses and Victims. Furthermore, the researchers should use qualitative research to study the behavior of the government auditors; why some areas receive WTP predicate but are coupled by a tremendous increase in corruption; and whether BPK auditors have become whistleblowers in disclosing the actual facts. Social implications The government needs to provide a strong legal framework to ensure the protection of whistleblowers, because the existing legislation is still general as outlined in the Act – Act No. 13 of 2006 on the Protection of Witnesses and Victims. Originality/value The originality of this research is using the government whistleblower as the mediation variable in relationship between auditor’s ethics, auditor’s commitment and auditor’s independence on audit quality, with the object being auditor in South Sulawesi, Central Sulawesi and West Sulawesi, Indonesia.
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Balaban, O. I., O. M. Venher, and O. B. Opanasyk. "Market fundamentals of organization of work in the field of stage and audio-visual arts and production." Problems of Interaction Between Arts, Pedagogy and the Theory and Practice of Education 53, no. 53 (November 20, 2019): 200–214. http://dx.doi.org/10.34064/khnum1-53.12.

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Background. Survival and further development is an acute problem for any modern Ukrainian repertory theater. According to the Law (which is only a framework, since it does not answer all the questions that arise), repertory theaters are non-profit organizations and exist for budget funds. The latter are steadily declining and depreciating in the conditions of market relations exist in modern Ukraine. The purpose of the article is to consider and propose methodological approaches to the development and implementation of innovations in the organization of cultural institutions in the field of cultural industries, theater, film and television. Presentation of the main material. The modern development of society is extraordinary – it is filled with changes and transformations caused by the influence of such phenomena as globalization, cheap labor, a large number of competitors. The spread of information and nanotechnology, computer networks is causing changes in the structure of organizations and cultural institutions, in particular, a reduction in their size, which, in turn, predetermines innovation as a result of a creative search for original, non-standard solutions to various problems. Globalization today is not only fierce competition. It also affects the human capital of enterprises, in particular, transforms the concept of a permanent place of work. Technogenic civilization and the rapid change of information technology make cultural institutions need to work extraordinary in such relevant areas as technology, personnel and organizational aspects of business. The most important qualities of the modern cultural space, concerning cultural and educational institutions, creative industries, are openness of thoughts and the possibility to avoid stereotypes. As a result of the development of market relations in Ukraine, cultural institutions have economic freedom, respectively, freedom in choosing directions and guidelines for development, as well as of markets for activities, determining directions for using and attracting own funds, creating a competitive policy, etc. In the same time, the following threats were identified that are relevant for any modern Ukrainian repertory theater, namely: 1) the growth of the budget deficit of the country and the region, which can suspend the budget maintenance of theaters; 2) an increase in inflation; 3) economic instability; 4) political instability; 5) the growth of tax rates; 6) a decrease in the solvency of the audience; 7) low demand from the audience for theatrical services; 8) significant variability in the needs of the audience; 9) a high level of competitiveness of other theaters and cultural institutions; 10) changes in public values; 11) low social consciousness of the population. Due to these conditions, the solution of the problem of survival and development requires the search for new strategic approaches to the organization of activities and management of these theaters, which seems quite relevant. The possibilities are contained in the Law itself, which allows theaters to earn money through various types of commercial activities. Strategically, the most promising is production, which is used by almost all foreign non-commercial theaters. The opportunities provided by “The Law on Public-Private Partnership”, 2010, in the fields of tourism, re-creation, culture and sports can be included in support of such activities. The effectiveness and profitability of cultural institutions depends on the quality of management, as well as monitoring the implementation and quality of services. The high potential of cultural institutions with an underestimation of activity and inefficient management leads to insufficient funding for the development of cultural institutions, a lack of working capital, and low material interest of workers. This situation makes it necessary to constantly increase the budget line for the maintenance of institutions. But to increase the budget revenues of cultural institutions, it is possible to use crisis management technologies. The development of crisis management methods by the management company (with an emphasis on theatrical activities) will be aimed at: protecting intellectual property and patenting by type of activity, developing and applying franchising schemes in theatrical activities; constant monitoring of the theater audience in order to identify trends in the development of culture and demand from the audience; collecting and summarizing the practice of successful European theater projects and managerial decisions to create a system of training the managerial staff of cultural institutions; collecting and analyzing information about the interaction of theaters with the external environment, tracking new trends and market contradictions; creating the basis for adjusting the regulatory framework; increasing the profitability of theaters; development of areas related to the core business; attraction and use of various types of financing (budget, grants, commercial, credit, investment funds); reduction of the budget load and the transition from current financing schemes to the financing of theater projects and programs; the creation of new financial instruments for the development of the theater, including depreciation and accumulation of income; the search for opportunities for the management company to implement external financial management and carry out financial planning, control over improving the effectiveness of theater management; creation of systems of motivation and interest of the creative team of theaters; creative audit of theatrical productions and repertoire policy, assessment of the positioning of theaters and theatrical productions. Summing up the above, we can reach the statements: 1) the rapid reduction of budget support for modern Ukrainian repertory theaters may end with a complete rejection of it; 2) under such conditions, it will be appropriate to study the experience of organizing the activities of foreign non-profit theaters that successfully survive in market conditions; 3) this becomes possible through the use of a rather specific activity called “producing”; 4) modern Ukrainian repertory theaters will have to master it; 5) for this purpose, it seems appropriate to create a "production center" in the theater, which can be started as a startup; 6) this creates a new creative and production system that becomes productive.
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Karpova, Nadegda, Alexsander Baranov, Alina Emelina, and Alexsander Konovalov. "Research of abnormal user actions in the information environment." Transaction of Scientific Papers of the Novosibirsk State Technical University, no. 1-2 (August 26, 2020): 26–39. http://dx.doi.org/10.17212/2307-6879-2020-1-2-26-39.

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The article is devoted to the analysis of user actions in a computer system and the development of a system for monitoring abnormal user actions in the information environment. We used the mathematical apparatus of fuzzy logic for system development. The main advantages of information environment monitoring systems based on fuzzy set theory are the ability to represent arbitrary parameter values in the form of analytics of given values, the ability to take more development scenarios into account, the ability to use this system when making decisions, when describing flow analysis schemes for the information environment, and track a large number of computer parameters. During the research, it was found that the actions of hackers differ from the behavior of ordinary users. As a result, the authors propose a developed system for monitoring abnormal user actions in the information environment, which is based on the analysis of event logs. The operation of the system requires the accumulation of information (audit files, log-in time and session duration data on file deletion, etc.), based on which a standard (template) of normal user behavior is created. Then, the user’s behavior is compared with the standard, and when anomalies are detected, the system signals about deviations. This algorithm allows you to track a large number of user parameters to determine unauthorized access.
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Mok, Wai Yin, Charles F. Hickman, and Christopher D. Allport. "Implementing Business Processes." International Journal of Knowledge-Based Organizations 3, no. 2 (April 2013): 36–55. http://dx.doi.org/10.4018/ijkbo.2013040103.

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Database triggers are database procedures that are executed automatically when certain events occur and conditions are met. This paper presents a design methodology that helps users implement business processes using database triggers. The contributions of this paper are as follows. First, the proposed methodology uses the Unified Modeling Language (UML). UML is a standard modeling language for the software industry and many commercial CASE (Computer-Aided Software Engineering) tools support UML. Second, many expensive ERP (Enterprise Resource Planning) software systems are employed to implement business processes. The methodology proposed by this paper produces triggers that can be executed on MySQL, an open-source database system that is free for download. Third, as an example of the usefulness of the proposed methodology, the authors present a case study making use of database triggers in a tax audit process. This process involves many steps that require human intervention, and thus is typical of business processes.
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Rohman, Hendra. "Accuracy and Validity Outpatient Diagnosis Code Base On ICD-10 at Imogiri I Health Center Bantul Yogyakarta." Proceeding International Conference on Medical Record 2, no. 1 (January 10, 2022): 26–31. http://dx.doi.org/10.47387/icmr.v2i1.151.

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Background: Analysis of accuracy and validity fill code diagnosis on medical record document is very important because if diagnosis code is not appropriate with ICD-10, will cause decline in quality services health center, generated data have this validation data level is low, because accuracy code very important for health center such as index process and statistical report, as basis for making outpatient morbidity report and top ten diseases reports, as well as influencing policies will be taken by primary health center management. This study aims to analyze accuracy and validity diagnosis disease code based on ICD-10 fourth quarter in 2020 Imogiri I Health Center Bantul.Methods: Descriptive qualitative approach, case study design. Subject is a doctor, nurse, head record medical and staff. Object is outpatients medical record document in Imogiri I Health Center Bantul. Total sample 99 medical record file. Obtaining data from this study through interviews and observations.Results: Number of complete accurate diagnosis codes is 60 (60,6%), incomplete accurate diagnosis codes is 26 (26.3%) and inaccurate diagnosis codes is 13 (13.1%). Inaccuracies include errors in determining code, errors in determining 4th character ICD-10 code, not adding 4th and 5th characters, not including external cause, and multiple diseases.Conclusions: Inaccuracy factors are not competence medical record staff, incomplete diagnosis writing and no training, no evaluation or coding audit has been carried out, and standard operational procedure is not socialized.
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Pérez Pérez, Yolanda, María del Mar Camacho Miñano, and María Jesús Segovia-Vargas. "Risk on financial reporting in the context of the new audit report in Spain." Revista de Contabilidad 24, no. 1 (January 1, 2021): 48–61. http://dx.doi.org/10.6018/rcsar.363001.

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Riesgo en la información financiera en el contexto del nuevo informe de auditoría en España. Tras la crisis financiera y debido a la mayor complejidad de la información financiera, los grupos de interés de las empresas solicitaban un informe de auditoría más completo para reducir el gap de expectativas de la auditoría. En este contexto, el Consejo Internacional de Normas de Auditoría y Aseguramiento (IAASB) aprobó una nueva norma internacional sobre los informes de auditoría. Uno de los principales cambios es la obligación de las empresas que cotizan en bolsa de describir en el informe de auditoría las cuestiones clave de auditoría (KAMs), en particular, las relacionadas con los riesgos significativos de la información financiera. Este artículo analiza empíricamente el contenido del nuevo informe de auditoría tras la reforma contable recientemente aprobada en España y los factores que condicionan los KAMs desglosados por el auditor. Utilizando la totalidad de la muestra de empresas españolas que cotizan en bolsa, nuestros resultados indican que estas firmas presentan en su mayoría entre dos y cuatro KAMs y que casi la totalidad incluyen el reconocimiento de ingresos, el deterioro del fondo de comercio y la recuperación de impuestos diferidos en los informes de auditoría del año 2017. Aplicando una regresión lineal multinomial, las variables significativas que condicionan los KAMs en nuestra muestra son el sector, el tipo de mercado y el número medio de palabras por KAM. Esta evidencia contribuye a la literatura al enfatizar la importancia de los riesgos sobre la información financiera en el informe ampliado de auditoría. After the financial crisis and with the greater complexity of financial reporting, stakeholders asked firms for more informative audit reports to close the audit expectation gap. In this context, the International Auditing and Assurance Standards Board (IAASB) approved a new international standard on auditor’s reports. One of the major changes is the obligation for listed companies to describe the key audit matters (KAM) in the audit report, in particular, those related to the significant financial reporting risks. This paper empirically analyses the content of the new auditor’s reports after the accounting reform recently issued in Spain and the factors that condition the KAMs disclosed by auditors. Using the sample of all Spanish listed companies, our results show that these firms mostly report on two to four KAMs and the majority of these relate to revenue recognition, impairment of goodwill and deferred tax recovery in the 2017 audit reports. Applying a multinomial linear regression, the significant variables that condition the KAMs in our sample are sector, market type, and average word count. This evidence contributes to the literature by emphasizing the importance of risks in financial reporting in extended audit reports.
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Zídková, Hana, and Tomáš Vrána. "Is VAT Administration System Efficient? The Case of the Czech." Central European Public Administration Review 18, no. 2 (November 30, 2020): 121–34. http://dx.doi.org/10.17573/cepar.2020.2.06.

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This paper is focused on the efficiency of VAT collection under the standard credit invoice method. It discusses several approaches on how to evaluate the efficiency of the VAT system. The authors create their own indi­cator called the C-Coefficient that determines how many times must one unit of currency be checked by the financial authority to collect it into public budgets. The C-Coefficient is calculated from the data on VAT revenues and total VAT paid on all taxable supplies performed in the economy. The concrete results are shown for the Czech Republic for the period 2005 to 2018. The C-Coefficient reaches the values between 7.92 and 11.56, meaning that in the most efficient year (2018) the tax authorities had to inspect each collected CZK more than 7 times, whereas in the least ef­ficient year (2008) they had to audit each collected CZK more than 11 times. Authors also discuss what influences the C-Coefficient. Among impor­tant factors are measures against VAT fraud, especially the specific reverse charge, as well as the number of VAT payers in the pro­duction and distribution chain and the difference between the average VAT rates applicable on final and intermediate consumption.
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Khakhonova, Natalia Nikolaevna. "Symptom check for plagiarism become students of economic specialties directions and training programs." Development of education, no. 1 (3) (March 18, 2019): 90–93. http://dx.doi.org/10.31483/r-22100.

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The article deals with the issues of the quality requirements of the content of scientific articles of students of economic universities, represented for participation in scientific conferences, subject to a high percentage of the uniqueness of the text. The idea of this article is to get an answer to the most important question: what can a student write today, only mastering the basics of the profession, studying various courses provided by the curriculum, forming their professional competence, on any chosen topic of research, observing the established standard of uniqueness. On the example of articles on the problems of taxation, accounting, auditing, the impossibility of ensuring the semantic content of the text without the use of a large number of legal sources, and, therefore, the inadmissibility of the installation by universities of any percent of uniqueness, acting as a criterion for the quality of the article. The main task of higher education, according to the author, is to teach the student to determine the topic of interest, highlight unresolved problems in the context of this topic, find and group available in the economic literature approaches to its solution, to analyze existing proposals and recommendations for compliance with current tax, accounting and audit legislation, taking into account the specifics of the object of study.
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Popoola, Oluwatoyin Muse Johnson. "Preface to the Volume 2 Issue 2 of Indian Pacific Journal of Accounting and Finance." Indian-Pacific Journal of Accounting and Finance 2, no. 2 (April 1, 2018): 1–3. http://dx.doi.org/10.52962/ipjaf.2018.2.2.44.

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It is a great pleasure to introduce the second volume second issue of our journal into the global community yearning for high-quality, impactful papers. IPJAF continues to seek and provide readers throughout the world with technology supported peer-reviewed scholarly articles on a broad range of established and emergent areas of accounting, finance, business, economics, and social sciences. I am resolute to maintain the high-quality standard of research and publication which is anchored on the exemplary service and dedication of our editorial board, editorial review and the editorial office. This volume 2, issue 2 comprises five manuscripts dealing with financial accounting, taxation, and auditing. The first article entitled “Examining the independent audit committee, managerial ownership, independent board member and audit quality in listed banks” by Dr. Hisar Pangaribuana (Adventist University of Indonesia, Bandung, Indonesia), Dr. Jenny Sihombinga (Adventist University of Indonesia, Bandung, Indonesia), and Dr. Oluwatoyin Muse Johnson Popoola (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia) examines the effects of the independent audit committee on the relationship between managerial ownership and independent board member on audit quality in the Indonesian listed banks. The unit of analysis is companies carrying on the banking business and listed on the Indonesian stock exchange (IDX) between the period of 2010 to 2015. This study is explanatory (i.e., causal predictive), and uses the second generation structural equation modelling statistical analysis tools, PLS-SEM and PROCESS Partial Least Square for hypotheses testing. The results show that the independent board member has a significant impact on the independent audit committee and the audit quality. The study reveals that managerial ownership does not influence audit quality. The adoption of the independent audit committee with a long tenure of years can be potentially risky and less creative. As a result, their oversight functions may be in jeopardy, impaired or reduced performances. The research findings reveal no significant indirect effects of the independent audit committee on the relationship between managerial ownership, independent board member and audit quality in the banks listed in IDX. Independent board members need to renew the appointment of the independent audit committee members to improve the quality of the oversight functions undertaken by the audit committee, and hence, enhance audit quality. The authors suggest further research on the ideal level of managerial ownership and number of an independent board member to produce a good audit quality in the Indonesian listed banks. The second article titled “Salaried taxpayers’ internal states and assessment performance under self-assessment system: a quasi-experimental evaluation” by Dr. Noraza Mat Udin (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia) takes a look at the first reform that impacts taxpayers, that is, the implementation of self-assessment system (SAS) to replace the old assessment system in 2004. The perception is that SAS had entirely changed the taxpayers’ responsibilities from being assessed by the tax authority to a person who is responsible for assessing own income tax liability. Her study explores the public fora debates on whether taxpayers can perform their responsibilities that were previously handled by trained tax personnel in Malaysia. Her paper reports the findings of a quasi-experimental evaluation of salaried individual taxpayers’ in the early stage of SAS implementation. She argues that a lot needs to be done, notwithstanding SAS had been implemented for more than a decade, the problem of taxpayer performance is continuing due to the dynamic nature of taxation in reality. The data were collected using a quasi-experimental method known as posttest-only no-treatment control group design. The sample comprised post-graduate students, who were actual taxpayers. Among the elements of the taxpayer’s internal states considered in this study, tax knowledge was found to have a significant relationship with assessment performance. Further analysis was conducted which showed that the majority of tax knowledge dimensions had a significant relationship with taxpayer assessment performance. The findings of this study have contributed to the body of knowledge because there is a general dearth of published research, particularly in Malaysia that investigates taxpayer assessment performance especially using an experimental approach. The third article with a caption, “Working capital management and firm performance: lessons learnt during and after the financial crisis of 2007-2008 in Nigeria” by Mr. Sunday Simon (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia), Dr. Norfaiezah Sawandi (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia), and Prof. Dr. Mohamad Ali Abdul-Hamid (Department of Accounting, College of Business Administration, University of Sharjah, United Arab Emirate) examines the relationship between working capital management (WCM) and firm performance during and after the financial crisis of 2007-2008 in Nigeria. The authors argue that the financial crisis could be attributable to the deterioration and ultimate failure of WCM performance that affected many Nigerian firms. During the crisis, lending conditions were deeply affected, and financing operations became challenging for firms. Although research findings on the causes and effects of the crisis on the economy are known, what remains unknown is whether the financial crisis had a significant impact on WCM performance. The differences between the two periods, the crisis period and then after the crisis period, is operationalised through two analyses. The findings indicate that WCM variables have more explanatory power (R2) in the period after the crisis than during the crisis. Also, the results of the Cramer Z-statistic, which examined between sample comparisons of the R2, revealed that the Z-scores are significant, implying that a significant difference existed between the two periods. It suffices to say that WCM was affected during the financial crisis and led to low profitability, whereas, during the after-crisis period, WCM associates with higher profitability. These findings have implications for managers and policymakers because access to financing has become a global problem and adequate WCM management increases a company’s resilience to financial and external shocks. The fourth article entitled “The Influence of Technology Readiness on Information Technology Competencies and Civil Conflict Environment” by Prof. Dr. Kamil Md. Idris (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia), Associate Prof. Dr. Akilah Abdullah (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia), Haetham H. Kasem Alkhaffaf (OYA Graduate School of Business, College of Business, Universiti Utara Malaysia), and Al-Hasan Al-Aidaros (Islamic Business School, Universiti Utara Malaysia, Malaysia). Their study confirms prior findings that the Technology Readiness scale can capture the association among technology readiness and technology usage behaviours. The study also expands earlier research by investigating the impact of technology readiness on individual competency among accountants to using IT in a workplace under the intensity of civil conflict in Iraqi environment. The result shows that there is a positive significant relationship between technology readiness and the IT competencies of Iraqi accountants. It implies that the technology readiness regarding willingness, enthusiasm, and motivation of accountants using IT has an impact on their IT competencies. In other words, the higher the readiness of the accountants in making use of technology, the higher their competence in the use of IT. This study contributes to the body of knowledge in terms of theory, method and practice in Iraq especially and developing countries in general. The fifth article titled “Mediating effect of Quality-differentiated Auditor on the relationship between Managerial ownership and Monitoring mechanisms” and authored by Dr. Rachael Oluyemisi Arowolo (Chrisland University, Nigeria), Prof. Dr. Ayoib Che-Ahmad (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia), Dr. Oluwatoyin Muse Johnson Popoola (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia) and Dr. Hisar Pangaribuana (Adventist University of Indonesia, Bandung, Indonesia) examines the relationship between Managerial Ownership (MO) and MMs with quality-differentiated auditors (QDA) as the channel for the relationship. Over the past decade, most studies in corporate governance and audit market emphasised the importance of monitoring mechanisms (MM), especially after the global economic meltdown resulting from the Enron saga. The literature on MM continues growing as many countries especially the Sub-Saharan Africa are still struggling to come out of the effect of the economic meltdown and businesses continues to fail or merge. The study used data from non-financial listed companies in Nigeria providing empirical supports that MO significantly associates with MMs in the right direction. Likewise, QDA also influences the MMs in the right direction suggesting that QDA is necessarily required to enhance adequate MMs. The findings of this study provide support for the association of MO and MMs with the intervention of QDA for solutions to agency problems. Companies should, therefore, motivate the management to own shares within the reasonable range that aligns the interest of the management with that of the shareholders. This paper adds to knowledge especially in Nigeria and Sub-Saharan Africa by examining a mediating effect to depict the relationship between MO and MM, which are not evident in prior studies It is my conviction that in the coming year, the vision of IPJAF to publish high-quality manuscripts in the established and emergent areas of accounting and finance from academic and professional researchers will be sustained and appreciated. As you read throughout this volume 2, issue 2 of IPJAF, I would like to remind you that the success of our journal depends on you, your friends and colleagues as stakeholder through the submission of high-quality articles for review and publication. Once again, I acknowledge with gratitude your continued support as we strive to make IPJAF the most authoritative journal on accounting and finance for the community of academic, professional, industry, society and government. Oluwatoyin Muse Johnson Popoola, PhD Editor-in-Chief popoola@omjpalpha.com
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Patra, Prashant Kumar, and Padma Lochan Pradhan. "An Integrated RFOS Model for Risk Assessment on Real Time Operating System." International Journal of Strategic Information Technology and Applications 5, no. 2 (April 2014): 27–43. http://dx.doi.org/10.4018/ijsita.2014040103.

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The preventive control is the one of the best and well advanced control in all aspects of day to day life. The prevention afforded to an automated system control system in order to attain the highest applicable objectives of preserving the confidentiality, integrity and high availability of information system resources (including hardware, system software, firmware, processor, memory and data).The risk assessment is the process of identifying vulnerabilities and threats to operating system resources to achieving highest business objectives and deciding what counter measures to take in reducing the lowest level of risk. The proposed RFOS model and mechanism provides accountability for individuals who are accessing sensitive information on application, system software, server and network. This accountability is accomplished through access control mechanisms that require Confidentiality, Integrity, Authentication, Access control, Non repudiation, Availability and Privacy through operating system audit function. We have to develop the dynamic RFOS model for risk optimization process on operating system. This paper contributes to the development of an optimization mechanism that aims to determine the optimal cost to be invested into security model and mechanisms deciding on the measure component of operating system resources (i.e. Processor, Memory, File System, Kernel). Furthermore, this algebraic model and mechanism optimize the cost, time and resources is supposed to optimize the system risks. The control is inversely proportional to the risk and control is directly proportional to the standard. In this research paper, we are proposing integrated, hierarchical and dynamic way of Relation, Function, Operation and Services Model for optimizing the risk on the real time operating system. Preventive Control is inversely proportional to the Risk and directly proportional to the Quality.
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Harrison, Fleur, Monica Cations, Tiffany Jessop, Liesbeth Aerts, Lynn Chenoweth, Allan Shell, Perminder Sachdev, Sarah Hilmer, Brian Draper, and Henry Brodaty. "Prolonged use of antipsychotic medications in long-term aged care in Australia: a snapshot from the HALT project." International Psychogeriatrics 32, no. 3 (January 23, 2020): 335–45. http://dx.doi.org/10.1017/s1041610219002011.

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ABSTRACTObjectives:Use of antipsychotic drugs in long-term aged care (LTC) is prevalent and commonly exceeds the recommended duration, but contributors to this problem are not well understood. The objective of this study is to provide a snapshot of the features of and contributors to prolonged use of antipsychotic medications (>12 weeks) among a sample of LTC residents.Design:We present retrospective and baseline data collected for the Australian Halting Antipsychotic Use in Long-Term Care (HALT) single-arm longitudinal deprescribing trial.Setting:Twenty-four long-term care facilities in Sydney, Australia.Participants:The HALT study included 146 older people living in 24 Sydney LTC homes who had been prescribed a regular antipsychotic medication for at least 3 months at baseline.Measurements:Detailed file audit was conducted to identify the date and indication recorded at initial prescription, consenting practices, longitudinal course of prescribing, and recommendations for review of antipsychotic medication. Behavioural and psychological symptoms of dementia (BPSD) and functional dependence at baseline were assessed via LTC staff interview. Cognition at baseline was assessed in a participant interview (where possible).Results:Antipsychotics were prescribed for 2.2 years on average despite recommendations by a doctor or pharmacist for review in 62% of cases. Consent for antipsychotic prescription was accessible for only one case and contraindications for use were common. Longer use of antipsychotics was independently associated with higher dose of the antipsychotic drug and greater apathy, but not with other BPSD.Conclusion:Antipsychotic medications appeared to be prescribed in this sample as a maintenance treatment in the absence of active indicated symptoms and without informed consent. Standard interventions, including recommendations for review, had been insufficient to ensure evidence-based prescribing.
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Stillwagon, Olivia. "P53 A review of the use of intravenous immunoglobulin (IVIG) in paediatric neurology patients at a children’s hospital from April 2017 to April 2019." Archives of Disease in Childhood 105, no. 9 (August 19, 2020): e34.2-e35. http://dx.doi.org/10.1136/archdischild-2020-nppg.62.

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AimTo determine if the use of IVIG in neurology patients at a children’s hospital was appropriate according to local1 and national guidance2 3.MethodAll paediatric neurology patients supplied with IVIG from the hospital pharmacy from April 2017 to April 2019 were identified retrospectively using the pharmacy dispensing system. The standards were based on local and national guidelines from the Department of Health (DoH). Patients’ details, for example indication and dose, were recorded and analysed on Microsoft Excel.Standards100% of patients will have an IVIG request form completed.100% of patients will have IVIG prescribed for indications approved by the DoH.100% of patients will have panel approval before being supplied with IVIG.100% of patients will have the appropriate dose and duration of IVIG for the corresponding indication according to guidelines.ResultsA total of 20 patients were identified for this audit with 4 patients from 2017/18 and 16 from 2018/19. Standard 1 was met by 100% of patients. 8 patients (40%) were given IVIG for indications that do not have automatic approval from the DoH guidelines, i.e. for indications under ‘grey’ or ‘black’ categories. 2 patients (10%) did not have panel approval and both of these patients had acute flaccid myelitis, which is a ‘black’ indication. 16 (80%) patients were prescribed IVIG at a dose or duration advised by local and DoH guidelines.Conclusion and DiscussionDuring the study period the method for completing the IVIG request forms changed to a new electronic system. The two patients with acute flaccid myelitis were incorrectly approved by the IVIG panel due to an error in the new electronic request form. The approval system was updated to prevent this error from reoccurring. All other patients that did not have automatic approval from the DoH guideline were approved by the local IVIG panel before use. Overall cost and usage increased significantly from 2017/18 to 2018/19; approximately £9,300 and £57,000 respectively. One patient was given a higher dose over a shorter period but the total dose for each course was the same. The shortened regimen meant that doses were rounded to the nearest vial size, which reduced wastage. The demand for IVIG is increasing and due to its limited availability and high cost, it is important that IVIG is only given to patients that meet the specified requirements.RecommendationsEnsure patients are only supplied with IVIG if the above standards are metNeurology pharmacist to re-audit data annually to ensure that IVIG is being given according to guidelinesReferencesPharmacists in a children’s hospital. 2017. Clinical guideline: human intravenous immunoglobulin (Privigen 100 mg/ml).Department of Health. Clinical Guidelines for Immunoglobulin Use. 2011. Available from: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/216671/dh_131107.pdfDepartment of Health. Updated Commissioning Criteria for the use of therapeutic immunoglobulin (Ig) in immunology, haematology, neurology and infectious diseases in England January 2019. Available from: http://igd.mdsas.com/wp-content/uploads/Ig-PWG-Guidance-for-the-use-of-Ig-V1.3-12022019.pdf
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McCafferty, Kieran, Zoe Hollowood, Michelle Allan, Donna Lockhart, Jamie Chorlton, and John Martin. "ARCADIA study protocol: a phase II, randomised, double-blind, placebo-controlled clinical trial to assess the safety and efficacy of AZD1656 in patients with diabetes hospitalised with suspected or confirmed COVID-19." BMJ Open 11, no. 12 (November 2021): e049650. http://dx.doi.org/10.1136/bmjopen-2021-049650.

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IntroductionCOVID-19, caused by SARS-CoV-2, remains a global pandemic that has affected more than 100 million people worldwide with over 4.8 million deaths as of October 2021. Patients with diabetes have both an increased susceptibility to SARS-CoV-2 infection, enhanced disease severity and increased risk of mortality. The challenge presented in these patients is both to improve glycaemic control—which itself may confer a survival advantage—and to help maintain or restore immunological homeostasis. The specific glucokinase activator AZD1656 may address both of these challenges via its glucose-lowering effect and its immunological mechanism of action. The aim of the Alleviation of cardioRespiratory complications in patients with COVID-19 And DIAbetes (ARCADIA) trial is to investigate this hypothesis and determine whether AZD1656 can improve clinical outcomes for these patients.Methods and analysisARCADIA is a double-blind, placebo-controlled, interventional study of AZD1656 in 150 patients with either type 1 or type 2 diabetes who have been admitted to hospital with COVID-19. Eligible, consented patients will be randomised in a 1:1 manner to receive either active drug or matched placebo tablets while they are in hospital. All patients will receive the usual and current standard of care for patients with COVID-19 in that hospital. Clinical and laboratory data will be collected and assessed at baseline and throughout their participation in the study. Data will be captured in the case report form, which will be electronically archived at the end of the trial in the trial master file. The WHO 8-point Ordinal Scale for Clinical Improvement will be used to measure clinical outcome for the primary endpoint of the trial.Ethics and disseminationEthical approval has been obtained from the East Midlands-Leicester South Ethics Committee (REC 20/EM/0198) in the UK, from the National Bioethics Committee of Medicines and Medical Devices in Bucharest, Romania, and from the Ethics Committee IKEM a TN in Prague, Czech Republic. All study-related data will be used by the sponsor in accordance with local data protection law. In the UK, all patient identifiable data will be stored on a password-protected National Health Service N3 network with full audit trail. Anonymised data will be stored in an ISO27001 certificated data warehouse.Trial registration numberEudraCT 2020-002211-21, NCT04516759.
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Mariam Girsiashvili, Mariam Girsiashvili. "New Challenge for Business - Financial Reporting." New Economist 16, no. 03 (January 28, 2022): 79–83. http://dx.doi.org/10.36962/nec62-6303-042021-79.

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In the 21st century, international accounting standards are being introduced in more and more countries, which is a way of comparing the economic indicators of countries in the world economy. Many enterprises around the world submit financial statements to external customers. Although the financial statements of different countries are similar to each other, there are still some differences between them, which is due to many social, economic and legislative factors. Also, the creation of national accounting standards in these countries takes into account the interests of different categories of financial reporting users. These differences are the reason why the financial statements of all enterprises are accompanied by explanatory notes, which provide an explanation of each element of the financial statements in accordance with the accounting policies of the enterprise. Reducing these differences is the goal of the International Accounting Standards Board (IASB). The purpose of this article is to review the impact of the changes for enterprises registered in Georgia. Enterprises registered in Georgia from 2019 will face various obligations, which have led to changes in Georgian tax legislation and the introduction of international accounting standards. Accordingly, the management of the company focused on bringing each operation carried out in the company in compliance with international standards and Georgian legislation. The purpose of financial reporting is to create a transparent and trustworthy business environment in the country. From 2019, enterprises will submit financial statements to the Accounting, Supervision and Audit Supervision Service. The submitted report is important for creating a transparent business environment and allows the country to be more informed, to have information about the current economic situation in the country. Consequently more submitted reports are important to get information about the economic situation of the country. The information presented in the article builds on the experience gained over the last 4 years, which includes the provision of financial reporting services in various sectors. Surveys conducted by company management and accountants and experience gained in preparing financial statements have had a significant impact on the findings in this article. Keywords: Financial Reporting, International Standard, Certified Accountant.
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Makwae, Evans Nyanyu. "Legal frameworks for personnel records management in support of accountability in devolved governments: a case of Garissa County Government." Records Management Journal 31, no. 2 (June 16, 2021): 109–33. http://dx.doi.org/10.1108/rmj-05-2019-0024.

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Purpose Accountability in personnel records management is to a large extent, dependent on the availability of personnel records, there has been very little recognition of the need to address the management of personnel records as evidence for accountability either in relation to Freedom of Information (FOI) or Open Data. It is in this regard, therefore, the purpose of this study is to investigate the legal frameworks for personnel records management in support of accountability. The study used a descriptive design which combined both qualitative and quantitative approaches where both qualitative and quantitative information was involved in the study. Founded on the records life cycle and the records continuum, the study aimed to fulfil its main objective: establishing legal frameworks for personnel records management at Garissa County Government (GCG). Purposive sampling was used to select 11 Human Resource Management Officers (HRMO), 11 Personnel Record Management Officers (PRMO) and 11 Personnel Records Management Clerks (PRMC) and 55 staff members who made the total sample of 88 respondents. Data collected were analysed using descriptive statistics with the help of a Statistical Package for Social Scientists (version 17) was used to perform the analysis of quantitative data and presented through frequency tables, percentages, means and standard deviations. Results indicated that the County Government does not have legal frameworks in personnel records management. Several challenges were identified including lack of personal records management policy, lack of integrity, lose of documents/file and poor communication system. Generally, the study shows that legal frameworks in personnel records management is very important in accountability, therefore, GCG management needs to take measure to improve legal frameworks in personnel records management infrastructure and develop personnel records management policy. Design/methodology/approach The study was conducted using a descriptive design. This design ensures that data collected are analysed and findings are reported to establish a better understanding of a physical or social phenomenon. The descriptive design combined both qualitative and quantitative approaches where both qualitative and quantitative information was involved in the study. The study was conducted at the County Government of Garissa’s Head Quarters; it targeted staff involved in personnel records management. Garissa town was selected because it is a centre of various activities in County Government of Garissa. The target population comprising HRMO, PRMO, PRMC and staff from different ministries who depended on the personnel records management activities. Purposive sampling was used to select 11 HRMO, 11 PRMO, 11 PRMC and 55 staff members who made the total sample of 88 respondents from the population. Questionnaire method was used to collect data from HRMO, PRMO, PRMC and staff members quickly and give more freedom (in terms of time and flexibility) to the respondents. Interviews were used to obtain more in-depth information from the PRMO, HRMO and PRMC being the individuals’ in-charge of personnel records were to provide information on legal frameworks for personnel records management at GCG. Findings Lack of a policy signifies a lack of accountability and awareness of the personnel records management standards, meaning that the staffs are not aware of their responsibilities towards the management of the County’s records. This is therefore likely to contribute significantly to poor performance (Mampe and Kalusopa, 2012). This then puts the County in a precarious position regarding personnel records due to lack of guidelines on classing and handling of personnel records. Lack of a policy also shows a lack of commitment in the area, purporting neglect, where responsibilities are not clearly assigned and remain unclear. Weak institutional capacity and the absence of, for example, comprehensive personnel records management policies have been cited as one of the main causes of archival (as well as records management) underdevelopment in Africa (Ngulube and Tafor 2006). From the reactions of the existence of a draft policy, the staff indicated that it covered among other things: a policy statement, scope, definition of terms, applicable legislation and procedures, mail management encompassing both incoming and outgoing mail, filing classification, retention and disposal, as well as a statement of responsibilities. The study revealed that: personnel records management in Kenya operates under the framework and guidance of the Kenya National Archives and Documentation Services – KNADS which is supported by the Public Archives and Documentation Services Act, Cap 19. Besides the Cap 19, of 1965 of the Laws of Kenya, there are also various legislations that support the management of records in Kenya including the Ministry of State for Public Service (MSPS) (DPM) Circular on personnel records reference number DPM. 12/6A Vol. I (71) of 12th March 2008, the Records Management Procedure Manual for the Public Service, May 2010, prepared by the MSPS in consultation with the KNADS to provide guidelines and procedures to be followed in the day to day management of records in the public service. It is meant to be used alongside existing laws and legislation governing records management in the service. The effective utilization of the manual as stated by the Ministry is to contribute towards the government’s quest to achieve good governance and accountability in the Public Service. Adherence to the Manual is also meant to streamline personnel records management practice leading to effectiveness and efficiency in service delivery and the Government Financial Regulations and Procedures, chapter 23, section 4:2–5 give guidelines on the retention period for financial records. The management of personnel records is guided by various legislations and circulars such as Public Archives and Documentation Service Act, (Cap.19, Laws of Kenya) revised 1991, The Employment Act Chapter 226, revised in 1977 and 2007, The Regulation of Wages and Conditions of Employment Act Chapter 229, Income Tax Act Chapter 470 revised 1989, The National Social Security Fund Act Chapter 258 revised 1989, The Service Commission Act Chapter 185 of 1967 and DPM.12/6A VOL. I (71) dated 12th March 2008 on the destruction of personnel records. Compliance to all the above legal frameworks will ensure that personnel records management in support of accountability at GCG is achieved. Research limitations/implications The lack of effective personnel records management programme in a county agency was in itself non-conformity to the requirements and guidelines issued by the public services, thus leading to a lot of caution on how much could be revealed regarding the same. The focus of the study was on the assessment of paper-based and electronic personnel records management within the County Government. The assessment excluded other electronic records, such as online databases, with only personnel records being considered. Practical implications Nonexistence of personnel records management legal frameworks implies that the responsibilities for cooperate record management to GCG plans and guidelines of managing personnel records were inefficient. As a result of the absence of written personnel records management policy, there was also a lack of guidelines for appraisal, disposition and schedules of records. On legal frameworks for personnel records management at GCG, the findings revealed that there were many policies in GCG but personnel records management policy was missing which is very crucial. Record management policy will also enhance human resource management policy. The missing of the personnel records management policy reduces the accountability to people who deal with records management in general, increases lack of integrity and indicate that there is a presence of irrational decision. Social implications The missing of the personnel records management policy reduce the accountability to people who deal with records management, in general, increases lack of integrity and indicate that there is a presence of irrational decision. Originality/value The purpose of the study was to investigate the management of personnel records in support of accountability in devolved governments: A case of GCG.
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Deng, He Lian, and You Gang Xiao. "Development of General Embedded Intelligent Monitoring System for Tower Crane." Applied Mechanics and Materials 103 (September 2011): 394–98. http://dx.doi.org/10.4028/www.scientific.net/amm.103.394.

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For improving the generality, expandability and accuracy, the general embedded intelligent monitoring system of tower crane is developed. The system can be applied to different kinds of tower cranes running at any lifting ratio, can be initialized using U disk with the information of tower crane, and fit the lifting torque curve automatically. In dangerous state, the system can sent out alarm signals with sounds and lights, and cut off power by sending signals to PLC through communication interface RS485. When electricity goes off suddenly, the system can record the real-time operating information automatically, and store them in a black box, which can be taken as the basis for confirming the accident responsibility.In recent years, tower cranes play a more and more important role in the construction of tall buildings, in other construction fields are also more widely used. For the safety of tower cranes, various monitors have been developed for monitoring the running information of crane tower [1-8]. These monitors can’t eliminate the errors caused by temperature variations automatically. The specific tower crane’s parameters such as geometric parameters, alarming parameters, lifting ratio, lifting torque should be embedded into the core program, so a monitor can only be applied to a specific type of tower crane, lack of generality and expansibility.For improving the defects of the existing monitors, a general intelligent monitoring modular system of tower crane with high precision is developed, which can initialize the system automatically, eliminate the temperature drift and creep effect of sensor, and store power-off data, which is the function of black box.Hardware design of the monitoring systemThe system uses modularized design mode. These modules include embedded motherboard module, sensor module, signal processing module, data acquisition module, power module, output control module, display and touch screen module. The hardware structure is shown in figure 1. Figure 1 Hardware structure of the monitoring systemEmbedded motherboard module is the core of the system. The motherboard uses the embedded microprocessor ARM 9 as MCU, onboard SDRAM and NAND Flash. Memory size can be chosen according to users’ needs. SDRAM is used for running procedure and cache data. NAND Flash is used to store embedded Linux operating system, applications and operating data of tower crane. Onboard clock with rechargeable batteries provides the information of year, month, day, hour, minute and second. This module provides time tag for real-time operating data. Most interfaces are taken out by the plugs on the embedded motherboard. They include I/O interface, RS232 interface, RS485 interface, USB interface, LCD interface, Audio interface, Touch Screen interface. Pull and plug structure is used between all interfaces and peripheral equipments, which not only makes the system to be aseismatic, but also makes its configuration flexible. Watch-dog circuit is designed on the embedded motherboard, which makes the system reset to normal state automatically after its crash because of interference, program fleet, or getting stuck in an infinite loop, so the system stability is improved greatly. In order to store operating data when power is down suddenly, the power-down protection circuit is designed. The saved data will be helpful to repeat the accident process later, confirm the accident responsibility, and provide the basis for structure optimization of tower crane.Sensor module is confirmed by the main parameters related to tower crane’s security, such as lifting weight, lifting torque, trolley luffing, lifting height, rotary angle and wind speed. Axle pin shear load cell is chosen to acquire lifting weight signals. Potentiometer accompanied with multi-stopper or incremental encoder is chosen to acquire trolley luffing and lifting height signals. Potentiometer accompanied with multi-stopper or absolute photoelectric encoder is chosen to acquire rotary angle signals. Photoelectric sensor is chosen to acquire wind speed signals. The output signals of these sensors can be 0~5V or 4~20mA analog signals, or digital signal from RS485 bus. The system can choose corresponding signal processing method according to the type of sensor signal, which increases the flexibility on the selection of sensors, and is helpful for the users to expand monitoring objects. If the acquired signal is analog signal, it will be processed with filtering, isolation, anti-interference processing by signal isolate module, and sent to A/D module for converting into digital signals, then transformed into RS485 signal by the communication protocol conversion device according to Modbus protocol. If the acquired signal is digital signal with RS485 interface, it can be linked to RS485 bus directly. All the acquired signals are sent to embedded motherboard for data processing through RS485 bus.The data acquisition module is linked to the data acquisition control module on embedded motherboard through RS485 interface. Under the control of program, the system inquires the sensors at regular intervals, and acquires the operating data of crane tower. Median filter technology is used to eliminate interferences from singularity signals. After analysis and processing, the data are stored in the database on ARM platform.Switch signal can be output to relay module or PLC from output control module through RS485 bus, then each actuator will be power on or power off according to demand, so the motion of tower crane will be under control.Video module is connected with motherboard through TFT interface. After being processed, real-time operating parameters are displayed on LCD. The working time, work cycle times, alarm, overweight and ultar-torque information will be stored into database automatically. For meeting the needs of different users, the video module is compatible with 5.7, 8.4 or 10.4 inches of color display.Touch screen is connected with embedded motherboard by touch screen interface, so human machine interaction is realized. Initialization, data download, alarm information inquire, parameter modification can be finished through touch screen.Speaker is linked with audio interface, thus alarm signals is human voice signal, not harsh buzz.USB interface can be linked to conventional U disk directly. Using U disk, users can upload basic parameters of tower crane, initialize system, download operating data, which provides the basis for the structural optimization and accident analysis. Software design of the monitoring systemAccording to the modular design principle, the system software is divided into grading encryption module, system update module, parameter settings module, calibration module, data acquisition and processor module, lifting parameters monitoring module, alarm query module, work statistics module.Alarm thresholds are guarantee for safety operation of the tower crane. Operating data of tower crane are the basis of service life prediction, structural optimization, accident analysis, accident responsibility confirmation. According to key field, the database is divided into different security levels for security requirements. Key fields are grade encryption with symmetrical encryption algorithm, and data keys are protected with elliptic curve encryption algorithm. The association is realized between the users’ permission and security grade of key fields, which will ensure authorized users with different grades to access the equivalent encrypted key fields. The user who meets the grade can access equivalent encrypted database and encrypted key field in the database, also can access low-grade encrypted key fields. This ensures the confidentiality and integrity of key data, and makes the system a real black box.The system is divided into operating mode and management mode in order to make the system toggle between the two states conveniently. The default state is operating mode. As long as the power is on, the monitoring system will be started by the system guide program, and monitor the operating state of the tower crane. The real-time operating data will be displayed on the display screen. At the dangerous state, warning signal will be sent to the driver through voice alarm and light alarm, and corresponding control signal will be output to execution unit to cut off relevant power for tower crane’s safety.By clicking at the mode switch button on the initial interface, the toggle can be finished between the management mode and the operating mode. Under the management mode, there are 4 grades encrypted modes, namely the system update, alarm query, parameter setting and data query. The driver only can browse relevant information. Ordinary administrator can download the alarm information for further analysis. Senior administrator can modify the alarm threshold. The highest administrator can reinitialize system to make it adapt to different types of tower crane. Only browse and download function are available in the key fields of alarm inquiry, anyone can't modify the data. The overload fields in alarm database are encrypted, only senior administrator can browse. The sensitive fields are prevented from being tampered to the great extent, which will provide the reliable basis for the structural optimization and accident analysis. The system can be initialized through the USB interface. Before initialization, type, structural parameters, alarm thresholds, control thresholds, lifting torque characteristics of tower crane should be made as Excel files and then converted to XML files by format conversion files developed specially, then the XML files are downloaded to U disk. The U disk is inserted into USB interface, then the highest administrator can initialize the system according to hints from system. After initialization, senior administrator can modify structural parameters, alarm thresholds, control thresholds by clicking on parameters setting menu. So long as users can make the corresponding excel form, the system initialization can be finished easily according to above steps and used for monitoring. This is very convenient for user.Tower crane belongs to mobile construction machinery. Over time, sensor signals may have some drift, so it is necessary to calibrate the system regularly for guaranteeing the monitoring accuracy. Considering the tower is a linear elastic structure, sensors are linear sensors,in calibration linear equation is used:y=kx+b (1)where x is sample value of sensor, y is actual value. k, b are calibration coefficients, and are calculated out by two-points method. At running mode, the relationship between x and y is:y=[(y1-y0)/(x1-x0)](x-x0)+y0 (2)After calibration, temperature drift and creep can be eliminated, so the monitoring accuracy is improved greatly.Lifting torque is the most important parameter of condition monitoring of tower crane. Comparing the real-time torque M(L) with rated torque Me(L), the movement of tower crane can be controlled under a safe status.M (L)= Q (L)×L (3)Where, Q(L)is actual lifting weight, L is trolley luffing. Me(L) = Qe(L)×L (4)Where, Q e(L) is rated lifting weight. The design values of rated lifting weight are discrete, while trolley luffing is continuous. Therefore there is a rated lifting weight in any position. According to the mechanical characteristics of tower crane, the rated lifting weight is calculated out at any point by 3 spline interpolation according to the rated lifting weight at design points.When lifting weight or lifting torque is beyond rated value, alarm signal and control signal will be sent out. The hoist motor with high, medium and low speed is controlled by the ratio of lifting weight Q and maximum lifting weight Qmax,so the hoisting speed can be controlled automatically by the lifting weight. The luffing motor with high and low speed is controlled by the ratio of lifting torque M and rated lifting torque Me. Thus the luffing speed can be controlled by the lifting torque automatically. The flow chart is shown in figure 2. Fig. 2 real-time control of lifting weight and lifting torqueWhen accidents take place, power will be off suddenly. It is vital for identifying accident liability to record the operating data at the time of power-off. If measures are not taken to save the operating data, the relevant departments is likely to shirk responsibility. In order to solve the problem, the power-off protection module is designed. The module can save the operating data within 120 seconds automatically before power is off suddenly. In this 120 seconds, data is recorded every 0.1 seconds, and stores in a 2D array with 6 rows 1200 columns in queue method. The elements of the first line are the recent time (year-month-day-hour-minute-second), the elements of the second line to sixth line are lifting weight, lifting torque, trolley luffing, lifting height and wind speed in turn. The initial values are zero, when a set of data are obtained, the elements in the first column are eliminated, the elements in the backward columns move frontwards, new elements are filled into the last column of the array, so the array always saves the operating data at the recent 120 seconds. In order to improve the real-time property of the response, and to extend the service life of the nonvolatile memory chip EEPROM-93C46, the array is cached in volatile flip SDRAM usually. So long as power-off signal produces, the array will be shift to EEPROM, at once.In order to achieve the task, the external interruption thread and the power-off monitoring thread of program is set up, the power-off monitoring thread of program is the highest priority. These two threads is idle during normal operation. When power is off, the power-off monitoring thread of program can be executed immediately. When power-off is monitored by power-off control circuit, the external interruption pins produces interrupt signal. The ARM microprocessor responds to external interrupt request, and wakes up the processing thread of external interruption, then sets synchronized events as informing state. After receiving the synchronized events, the data cached in SDRAM will be written to EEPROM in time.ConclusionThe general intelligence embedded monitoring system of tower crane, which can be applicable to various types of tower crane operating under any lifting rates, uses U disk with the information of the tower crane to finish the system initialization and fits the lifting torque curve automatically. In dangerous state, the system will give out the voice and light alarm, link with the relay or PLC by the RS485 communication interface, and cut off the power. When power is down suddenly, the instantaneous operating data can be recorded automatically, and stored in a black box, which can be taken as the proof for identifying accident responsibility. The system has been used to monitor the "JiangLu" series of tower cranes successfully, and achieved good social and economic benefits.AcknowledgementsThe authors wish to thank China Natural Science Foundation(50975289), China Postdoctoral Science Foundation(20100471229), Hunan science & technology plan, Jianglu Machinery & Electronics Co. Ltd for funding this work.Reference Leonard Bernold. Intelligent Technology for Crane Accident Prevention. Journal of Construction Engineering and Management. 1997, 9: 122~124.Gu Lichen,Lei Peng,Jia Yongfeng. Tower crane' monitor and control based on multi-sensor. Journal of Vibration, Measurement and Diagnosis. 2006, 26(SUPPL.): 174-178.Wang Ming,Zhang Guiqing,Yan Qiao,et, al. Development of a novel black box for tower crane based on an ARM-based embedded system. Proceedings of the IEEE International Conference on Automation and Logistics. 2007: 82-87.Wang Renqun, Yin Chenbo, Zhang Song, et, al. Tower Crane Safety Monitoring and Control System Based on CAN Bus. Instrument Techniques and Sensor. 2010(4): 48-51.Zheng Conghai,Li Yanming,Yang Shanhu,et, al. Intelligent Monitoring System for Tower Crane Based on BUS Architecture and Cut IEEE1451 Standard. Computer Measurement & Control. 2010, 18, (9): 1992-1995.Yang Yu,Zhenlian Zhao,Liang Chen. Research and Design of Tower Crane Condition Monitoring and Fault Diagnosis System. 2010 Proceedings of International Conference on Artificial Intelligence and Computational Intelligence. 2010: 405-408.Yu Yang, Chen Liang, Zhao Zhenlian. Research and design of tower crane condition monitoring and fault diagnosis system. International Conference on Artificial Intelligence and Computational Intelligence, 2010, 3: 405-408.Chen Baojiang, Zeng Xiaoyuan. Research on structural frame of the embedded monitoring and control system for tower crane. 2010 International Conference on Mechanic Automation and Control Engineering. 2010: 5374-5377.
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Huynh, C., E. Clement, D. DeGirolamo, A. Kleiman, R. Ralph-Edwards, L. Streith, J. Bogach, et al. "Canadian Surgery Forum 201901. The future of general surgery training: a Canadian resident nationwide Delphi consensus statement02. Traumatized: Can mindfulness lead to improved mental health outcomes after multisystem trauma?03. Operating room availability for general surgery in 2007 versus 2017 at a regional hospital in BC04. Perceptions and barriers to Gastrografin protocol implementation05. Resident opinions and educational experience of a mixed night-float system for general surgery resident call06. A scoping review of best management for hepato-pancreatobiliary trauma07. Simultaneous versus staged resection for synchronous colorectal liver metastases: a population-based cohort study08. Weight loss following hepatopancreatobiliary surgery. How much is too much?09. 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Comparing reversing half-hitch alternating postsurgical knots and square knots for closure of enterotomy in a simulated deep body cavity: a randomized controlled trial28. Propagating the “SEAD”: exploring the value of an overnight call shift in the Surgical Exploration and Discovery Program29. Comparing 2 approaches to residency application file review30. A Canadian experience with posterior retroperitoneoscopic adrenalectomy31. A cost-efficient, realistic breast phantom for oncoplastic breast surgery training32. Impact of patient frailty on morbidity and mortality after common emergency general surgery operations33. Preventing opioid prescription after major surgery: a scoping review of the literature on opioid-free analgesia34. Correct usage of propensity score methodology in contemporary high-impact surgical literature35. Responsible blood compatibility testing for appendectomy: practice assessment at a single Canadian academic centre36. 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Robotic-assisted lateral lymph node dissection for rectal neuroendocrine tumor16. Loop ileostomy and colonic lavage as an alternative to colectomy for fulminant Clostridium difficile colitis17. Recurrent diverticulitis: Is it all in the family?18. Le traitement des fistules entérocutanées complexes : expérience du Centre hospitalier de l’Université de Montréal (CHUM)19. A North American single-blinded pilot randomized controlled trial for outpatient nonantibiotic management of acute uncomplicated diverticulitis (MUD TRIAL): feasibility and lessons learned20. Treatment failure after conservative management of acute diverticulitis: a nationwide readmission database analysis21. Impact of immunosuppression on mortality and major morbidity following sigmoid colectomy for diverticulitis: a propensity-score weighted analysis of the National Inpatient Sample22. Presentation and survival in colorectal cancer under 50 years of age: a systematic review and meta-analysis23. 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Breast cancer with supraclavicular and internal mammary node metastases: therapeutic options27. Textbook outcomes and survival in patients with gastric cancer: an analysis of the population registry of esophageal and stomach tumours of Ontario (PRESTO)28. Withdrawn29. Symptomatic bowel complications in patients with metastatic cancer: comparison of surgical versus medical outcomes and development of a prediction model for successful surgical palliation30. Rejected31. Gastric cancer biopsies show distinct biomarker profiles compared with normal gastric mucosa in Canadian patients32. Withdrawn01. Management of high patient-reported pain scores in noncurative pancreatic adenocarcinoma: a population-based analysis02. Outcomes of liver donors with a future liver remnant less than or equal to 30%: a matched-cohort study03. The applicability of intraoperative fluorescent imaging with indocyanine green in hepatic resection for malignancy: a systematic review and meta-analysis04. 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Use of the Molecular Adsorbent Recirculating System (MARS) in acute liver failure: a multicentre experience21. Barriers to adjuvant chemotherapy after resection for pancreatic cancer22. Comparison of primary and metastatic pancreatic cancer by clinical and genomic features23. Factors associated with invasion and postoperative overall survival in resected IPMN01. Incisional hernia repair surgery improves patient-reported outcomes02. Prospective study of single-stage repair of contaminated hernias with the novel use of calcium sulfate antibiotic beads in conjunction with biologic porcine submucosa tissue matrix03. e-TEP transversus abdominus release04. Umbilical hernias05. Review of 1061 femoral hernias done at the Shouldice Hospital over a period of 6 years01. Metabolic outcomes after bariatric surgery for a provincial Indigenous population02. Outcomes of sleeve gastrectomy performed in a regional hospital03. A longitudinal analysis of wait times in a publicly funded, regionalized bariatric care system04. Concurrent laparoscopic ventral hernia repair with bariatric surgery: a propensity-matched analysis05. Outcomes from explantation of laparoscopic adjustable gastric band: experience from a Canadian bariatric centre of excellence06. Development of consensus-derived quality indicators for laparoscopic sleeve gastrectomy07. Conversion of sleeve gastrectomy to laparoscopic Roux-en-Y gastric bypass in intestinal nonrotation08. The utility of routine preoperative upper gastrointestinal series for laparoscopic sleeve gastrectomy09. Body image concerns, depression, suicidality and psychopharmacological changes in postoperative bariatric surgery patients: a mixed-methods study10. Technical factors associated with early sleeve stenosis after sleeve gastrectomy: an analysis of the Metabolic and Bariatric Surgery Accreditation and Quality Improvement Program (MBSAQIP) database11. Analysis of complication and readmission rates after laparoscopic sleeve gastrectomy at a single bariatric surgery centre: a retrospective NSQIP study12. Management of common bile duct stones in patients after Roux-en-Y gastric bypass: a systematic review13. Improvement and resolution of urinary incontinence after bariatric surgery: a systematic review and meta-analysis14. Bridging interventions for weight loss prior to bariatric surgery in patients with superobesity: a systematic review and meta-analysis15. Secondary and tertiary learning curves in bariatric surgery16. Achalasia following laparoscopic sleeve gastrectomy: a case report17. Multidisciplinary approach to halving length of stay after bariatric surgery18. Prospective analysis of staple line haemostatic materials in stapled bariatric surgery19. Barriers and facilitators to managing patients with class II and III obesity in primary care: a qualitative study20. The Edmonton Obesity Staging System predicts risk of postoperative complications and mortality following bariatric surgery21. The impact of attention-deficit/hyperactivity disorder on bariatric surgery outcomes: systematic review and meta-analysis22. The effect of bariatric surgery on migraines: a systematic review and meta-analysis23. A population-based matched cohort study of mortality after bariatric surgery24. Safety and outcomes of bariatric surgery performed at an ambulatory site associated with a tertiary care hospital in Canada25. Race and sex predict adverse outcomes following bariatric surgery: a propensity-matched MBSAQIP analysis26. A survey of primary care physician referral to bariatric surgery: access, perceptions and barriers." Canadian Journal of Surgery 62, no. 4 Suppl 2 (August 2019): S89—S169. http://dx.doi.org/10.1503/cjs.011719.

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Christensen, Brant E., Nathan G. Lundstrom, and Nathan J. Newton. "Does the Disclosure of PCAOB Inspection Findings Increase Audit Firms' Litigation Exposure?" Accounting Review, June 30, 2020. http://dx.doi.org/10.2308/tar-2018-0151.

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We examine whether PCAOB inspection reports increase auditors' litigation risk. We find that inspection reports with audit deficiencies are positively associated with the number of lawsuits subsequently filed against the inspected auditor. These results are strongest when client-level lawsuit triggering events have already occurred and when PCAOB inspection content is arguably more persuasive. Importantly, these results pertain exclusively to triennially inspected audit firms for which the set of other publicly available signals of audit quality is limited. Furthermore, we do not argue that inspection reports in isolation trigger lawsuits. Instead, once events such as restatement announcements or bankruptcies create the potential for legal action against the auditor, inspection reports provide a public signal about past noncompliance with auditing standards. This signal likely increases lawyers' perceived strength of case against the auditor before the lawsuit is filed and before lawyers have access to the audit workpapers.
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Advani, Arun, William Elming, and Jonathan Shaw. "The Dynamic Effects of Tax Audits." Review of Economics and Statistics, September 22, 2021, 1–45. http://dx.doi.org/10.1162/rest_a_01101.

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Abstract We study the effects of audits on long run compliance behaviour, using a random audit program covering more than 53,000 tax returns. We find that audits raise reported tax liabilities for five years after audit, effects are longer lasting for more stable sources of income, and only individuals found to have made errors respond to audit. 60-65% of revenue from audit comes from the change in reporting behaviour. Extending the standard model of rational tax evasion, we show these results are best explained by information revealed by audits constraining future misreporting. Together these imply that more resources should be devoted to audits, audit targeting should account for reporting responses, and performing audits has additional value beyond merely threatening them.
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Robitaille, Nicole, Julian House, and Nina Mazar. "Effectiveness of Planning Prompts on Organizations’ Likelihood to File Their Overdue Taxes: A Multi‐Wave Field Experiment." Management Science, November 10, 2020. http://dx.doi.org/10.1287/mnsc.2020.3744.

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Abstract:
This paper investigates the effectiveness of planning prompts on organizations’ tax compliance behavior. We conducted a large-scale, multi‐wave field experiment examining the tax-paying behavior of all organizations that failed to file timely annual returns for a payroll tax in the province of Ontario. Organizations were randomly assigned to receive one of two letters: Ontario’s standard late notice (control) and a revised experimental late notice, which included step-by-step instructions of when, where, and how to file a return. Our data indicate that planning prompts are effective at increasing organizations’ timely tax payment. In addition to replicating these findings across two waves, we demonstrate that, although our intervention did not appear to have effects that persisted across tax years, organizations also did not habituate to our manipulation and its effects were consistent across repeated exposures. Our study is among the first to demonstrate that a simple behavioral intervention that has typically been applied to individuals to help them to act upon their existing motivations can be effective in the realm of tax compliance and organizational behavior. This paper was accepted by David Simchi-Levi, behavioral economics.
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