How do IRS Resources Affect the Corporate Audit Process?
Abstract
This study investigates how Internal Revenue Service resources affect the IRS audit process for publicly traded corporations. Using confidential IRS audit data, we examine the effect of IRS resources on the incidence and magnitude of proposed deficiencies and settlement outcomes. We find that IRS resources are positively associated with both the likelihood and magnitude of proposed deficiencies, but negatively associated with the proportion of...
Paper Details
Title
How do IRS Resources Affect the Corporate Audit Process?
Published Date
Aug 1, 2019
Journal
Volume
95
Issue
2
Pages
311 - 338
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Notes
History