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    Corporate Profiling of Tax-Malfeasance: A Theoretical and Empirical Assessment of Tax-Audited Australian Firms

    226011_152922_04_RichardsonTaylorWright_CorporateProfiling.pdf (361.9Kb)
    Access Status
    Open access
    Authors
    Richardson, G.
    Taylor, Grantley
    Wright, C.
    Date
    2014
    Type
    Journal Article
    
    Metadata
    Show full item record
    Citation
    Richardson, G. and Taylor, G. and Wright, C. 2014. Corporate Profiling of Tax-Malfeasance: A Theoretical and Empirical Assessment of Tax-Audited Australian Firms. EJournal of Tax Research. 12 (2): pp. 359-382.
    Source Title
    EJournal of Tax Research
    Additional URLs
    https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/04_RichardsonTaylorWright_CorporateProfiling.pdf
    ISSN
    1448-2398
    School
    School of Accounting
    Remarks

    Copyright © 2014 University of New South Wales, School of Taxation & Business Law (Atax)

    URI
    http://hdl.handle.net/20.500.11937/19365
    Collection
    • Curtin Research Publications
    Abstract

    Tax avoidance and tax evasion represent serious breaches of corporate social responsibility which threaten a country's revenue base. This study gathers these related issues under the umbrella term tax malfeasance. Using the annual reports of 203 firms over the 2006-2009 period, we find that firms that were audited by the Australian Taxation Office tend to exhibit values that significantly differed from those of non-audited firms, and those differences were linked to tax malfeasance via notions in Cressey's (1950) fraud triangle. Our results show that firms who are prone to engage in tax malfeasance can be profiled and that such a profile may be a useful means to fairly and cost-effectively target tax audits.

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