Show simple item record

dc.contributor.authorRichardson, G.
dc.contributor.authorTaylor, Grantley
dc.contributor.authorWright, C.
dc.date.accessioned2017-01-30T12:13:32Z
dc.date.available2017-01-30T12:13:32Z
dc.date.created2015-05-12T20:00:39Z
dc.date.issued2014
dc.identifier.citationRichardson, 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.
dc.identifier.urihttp://hdl.handle.net/20.500.11937/19365
dc.description.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.

dc.publisherUniversity of New South Wales, Faculty of Law. Atax
dc.relation.urihttps://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/04_RichardsonTaylorWright_CorporateProfiling.pdf
dc.titleCorporate Profiling of Tax-Malfeasance: A Theoretical and Empirical Assessment of Tax-Audited Australian Firms
dc.typeJournal Article
dcterms.source.volume12
dcterms.source.number2
dcterms.source.startPage359
dcterms.source.endPage382
dcterms.source.issn1448-2398
dcterms.source.titleEJournal of Tax Research
curtin.note

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

curtin.departmentSchool of Accounting
curtin.accessStatusOpen access


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record