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Keywords: Internal Revenue Service
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Journal Articles
The Accounting Review (2020) 95 (2): 311–338.
Published: 01 March 2020
...Michelle Nessa; Casey M Schwab; Bridget Stomberg; Erin M. Towery 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...