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Efficient committed budget for implementing target audit probability for many inspectees / Andrew Yim in Management science, Vol. 55 N° 12 (Décembre 2009) 

Public ISBD [article]  in Management science > Vol. 55 N° 12 (Décembre 2009) . - pp. 2000-2018 Titre : Efficient committed budget for implementing target audit probability for many inspectees Type de document : texte imprimé Auteurs : Andrew Yim, Auteur Article en page(s) : pp. 2000-2018 Note générale : Gestion Langues : Anglais (eng) Mots-clés : Audit  sampling  plan  Audit  budget  Tax  audit  Tax  compliance  Tax  evasion  Inspection  game  Appropriation  and  rescission Index. décimale : 658 Organisation des entreprises. Techniques du commerce Résumé : Strategic models of auditor-inspectee interaction have neglected implementation details in multiple-inspectee settings. With multiple inspectees, the target audit probability derived from the standard analysis can be implemented with sampling plans differing in the budgets committed to support them. Overly committed audit budgets tie up unneeded resources that could have been allocated for better uses. This paper studies the minimum committed budget required to implement a target audit probability when (i) the audit sample can be contingent on "red flags" due to signals of inspectees' private information (e.g., from self-reporting) and (ii) the number of inspectees is large. It proposes an audit rule called bounded simple random sampling (SRS), which is shown to require no more committed budget to support than two other rules naturally generalized from the one-to-one analysis. When the number of inspectees is large enough, bounded SRS is nearly as good as any efficient audit rule, which demands the lowest committed budget necessary to implement the target audit probability. The results offer insights on how audit sampling plans may be formulated to reduce inefficiency and what budget usage ratios should be expected accordingly. DEWEY : 658 ISSN : 0025-1909 En ligne : http://mansci.journal.informs.org/cgi/content/abstract/55/12/2000?maxtoshow=&hit [...] [article] Efficient committed budget for implementing target audit probability for many inspectees [texte imprimé] / Andrew Yim, Auteur . - pp. 2000-2018. Gestion Langues : Anglais (eng) in Management science > Vol. 55 N° 12 (Décembre 2009) . - pp. 2000-2018 Mots-clés : Audit  sampling  plan  Audit  budget  Tax  audit  Tax  compliance  Tax  evasion  Inspection  game  Appropriation  and  rescission Index. décimale : 658 Organisation des entreprises. Techniques du commerce Résumé : Strategic models of auditor-inspectee interaction have neglected implementation details in multiple-inspectee settings. With multiple inspectees, the target audit probability derived from the standard analysis can be implemented with sampling plans differing in the budgets committed to support them. Overly committed audit budgets tie up unneeded resources that could have been allocated for better uses. This paper studies the minimum committed budget required to implement a target audit probability when (i) the audit sample can be contingent on "red flags" due to signals of inspectees' private information (e.g., from self-reporting) and (ii) the number of inspectees is large. It proposes an audit rule called bounded simple random sampling (SRS), which is shown to require no more committed budget to support than two other rules naturally generalized from the one-to-one analysis. When the number of inspectees is large enough, bounded SRS is nearly as good as any efficient audit rule, which demands the lowest committed budget necessary to implement the target audit probability. The results offer insights on how audit sampling plans may be formulated to reduce inefficiency and what budget usage ratios should be expected accordingly. DEWEY : 658 ISSN : 0025-1909 En ligne : http://mansci.journal.informs.org/cgi/content/abstract/55/12/2000?maxtoshow=&hit [...]