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Keywords: technology
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Journal Articles
Journal:
Accounting Historians Journal
Accounting Historians Journal (2023) 50 (2): 93–110.
Published: 01 December 2023
... (IRS) 2021a ). The effectiveness of the agency is associated with factors like a relatively high voluntary compliance rate and the use of technology to improve audits and enhance taxpayer service. Technology-supported audits have dual roles; they increase perceived detection, which deters noncompliance...
