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Keywords: responsibility
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2012) 26 (2): 289–306.
Published: 01 June 2012
... professionals perceive fraud detection responsibility. This study evaluates 236 tax professionals' perceived responsibility for tax fraud detection, and the extent that tax engagement type (planning versus compliance) and audit client status (audit client versus not an audit client) affect responsibility. We...
