A participant observation study of the resolution of audit engagement challenges in government tax compliance audits

2014 ◽  
Vol 11 (4) ◽  
pp. 416-439 ◽  
Author(s):  
Rick Stephan Hayes ◽  
Richard Baker
Keyword(s):  
Participant Observation ◽  
Tax Compliance ◽  
Observation Study ◽  
Content Type ◽  
Tobacco Tax ◽  
The Us ◽  
The Difference ◽  
The Government ◽  
Us Federal Government ◽  
The Individual

Purpose – The aim of this paper is to extend the prior auditing literature by examining audit engagement challenges arising during government tax compliance audits. The prior auditing literature has examined how audit engagement challenges have been resolved through auditor/auditee negotiations. Design/methodology/approach – The empirical evidence for the paper was gathered during a participant observation study conducted by the primary researcher over a period of six years while working as an auditor for the Alcohol and Tobacco Tax and Trade Bureau (TTB) of the US Department of Treasury. Findings – This paper discusses various challenges faced by government auditors and how these challenges were resolved. The path to resolution was not always clearly marked. Resolution depended a great deal on the individual auditor’s judgment, interpretation of the Code of Federal Regulations (CFRs), and the willingness of the auditee to change the methods and techniques they use in operating and reporting wine operations. Materiality was determined by compliance with the regulation criteria [CFRs and the US Code (USC)] – any non-compliance was considered to be material. Resolution of many of the challenges resulted in an increased payments of excise taxes or penalties by the auditee entities. In other cases, the audit agency allowed the auditees to agree to change or amend their practices to correct a violation or a lack of compliance with US federal government regulations. As such, while the difference in the role and status of the government tax compliance auditor as compared with the independent external auditor did not necessarily lead to a different set of audit procedures, the pattern of communications between the auditor and the auditee in a government tax compliance audit were quite different from an external audit of financial statements. The government tax compliance environment is often complex, but the auditor may draw on a number of sources of knowledge and communication: CFRs, USC, Generally Accepted Government Auditing Standards, national audit planning, national experts, winery management, local peers, local government supervision, legal counsel and other auditors. Originality/value – The primary contribution of the paper lies in the fact that little or no prior research in auditing has been conducted using participant observation as a research methodology. The use of participant observation provides new perspectives on the resolution of audit engagement challenges and auditor/auditee communication and negotiation.

DOES TRUST PROMOTE ENTREPRENEURSHIP IN A DEVELOPING COUNTRY?

2018 ◽  
Vol 63 (05) ◽  
pp. 1385-1403 ◽  
Author(s):  
KITAE SOHN ◽  
ILLOONG KWON
Keyword(s):  
Developing Countries ◽  
Property Rights ◽  
Least Squares ◽  
Developing Country ◽  
Ordinary Least Squares ◽  
Community Level ◽  
Two Stage ◽  
The Us ◽  
The Difference ◽  
The Individual

Trust was found to promote entrepreneurship in the US. We investigated whether this was true in a developing country, Indonesia. We failed to replicate this; this failure was true whether trust was estimated at the individual or community level or whether ordinary least squares (OLS) or two stage least squares (2SLS) was employed. We reconciled the difference between our results and those for the US by arguing that the weak enforcement of property rights in developing countries and the consequent hold-up problem make it more efficient for entrepreneurs to produce generic goods than relationship-specific goods—producing generic goods does not depend on trust.

Principal operators' farm risk attitudes in hot and cold climates

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ahmad Zia Wahdat ◽  
Michael Gunderson
Keyword(s):  
Risk Mitigation ◽  
Risk Attitude ◽  
Cold Climate ◽  
Risk Attitudes ◽  
Ordered Logit ◽  
Climate Classification ◽  
Content Type ◽  
Hot Climate ◽  
The Us ◽  
The Government

PurposeThe study investigates whether there is an association between climate types and farm risk attitudes of principal operators.Design/methodology/approachThe study exploits temperature variation in the diverse climate types across the US and defines hot- and cold-climate states. Ordered logit and generalized ordered logit models are used to model principal operators' farm risk attitudes, which are measured on a Likert scale. The study uses two datasets. The first dataset is a 2017 survey of US large commercial producers (LCPs). The second dataset provides a Köppen-Geiger climate classification of the US at a spatial resolution of 5 arcmin for a 25-year period (1986–2010).FindingsThe study finds that principal operators in hot-climate states are 4–5% more likely to have a higher willingness to take farm risk compared to principal operators in cold-climate states.Research limitations/implicationsIt is likely that farm risk mitigation decisions differ between hot- and cold-climate states. For instance, the authors show that corn acres' enrollment in federal crop insurance and computers' usage for farm business are pursued more intensely in cold-climate states than in hot-climate states. A differentiation of farm risk attitude by hot- and cold-climate states may help agribusiness, the government and economists in their farm product offerings, farm risk management programs and agricultural finance models, respectively.Originality/valueBased on Köppen-Geiger climate classification, the study introduces hot- and cold-climate concepts to understand the relationship between climate types and principal operators' farm risk attitudes.

Coaching skills for recovery a decade of providing coaching skills for recovery training at a healthcare NHS foundation trust

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Helen Kathryn Cyrus
Keyword(s):  
Work Practice ◽  
Clinical Approach ◽  
Personal Recovery ◽  
Content Type ◽  
Coaching Skills ◽  
The Difference ◽  
To Come ◽  
The Individual ◽  
The Impact ◽  
The Brain

Purpose Overview of coaching for recovery. The paper aims to show an overview of work that was carried out over 11 years with groups of mental health and physical staff. As the facilitator who had run this course for the duration in Nottingham, this was an excellent opportunity to be at the forefront of a brand new project. Design/methodology/approach The introduction of the skills are taught over two consecutive days followed by a further day a month later. The idea of coaching is to be enabled to find the answers in themselves by the use of powerful questions and using the technique of the grow model, combined with practice enables the brain to come up with its own answers. Using rapport and enabling effective communication to deliver the outcome. Findings Evidence from staff/clients and the purpose of the paper shows that when you step back it allows the individual patients/staff to allow the brain to process to create to come up with their solutions, which then helps them to buy into the process and creates ownership. Research limitations/implications The evidence suggests that the approach that was there prior to the course was very much a clinical approach to working with clients and treating the person, administering medication and not focussing on the inner person or personal recovery. The staff review has shown that in the clinical context change is happening from the inside out. Practical implications “Helps change culture”; “change of work practice”; “it changed staff focus – not so prescriptive”; “powerful questions let clients come to their own conclusions”; “coaching gives the ability to find half full. Helps to offer reassurance and to find one spark of hope”. Social implications This has shown that the approach is now person-centred/holistic. This has been the “difference that has made the difference”. When this paper looks at the issues from a different angle in this case a coaching approach, applying technique, knowledge and powerful questions the results have changed. The same clients, same staff and same problems but with the use of a different approach, there is the evidence of a different outcome, which speaks for itself. The coaching method is more facilitative, therefore it illicit’s a different response, and therefore, result. Originality/value The results/evidence starts with the individual attending and their commitment to the process over the two-day course. Then going away for the four weeks/six for managers and a commitment again to practice. Returning to share the impact if any with the group. This, in turn, helps to inspire and gain motivation from the feedback to go back to work invigorated to keep going.

scholarly journals Evaluating the individual- and country-level variations in tax morale

2017 ◽  
Vol 44 (5) ◽  
pp. 816-832 ◽  
Author(s):  
Colin C. Williams ◽  
Besnik Krasniqi
Keyword(s):  
Tax Compliance ◽  
State Intervention ◽  
Developed Countries ◽  
Social Actor ◽  
Actor Model ◽  
Tax Morale ◽  
Content Type ◽  
Country Level ◽  
The One ◽  
The Individual

Purpose Recently, a small but burgeoning literature has argued that tax non-compliance cannot be fully explained using the conventional rational economic actor approach which views non-compliance as occurring when the pay-off is greater than the expected cost of being caught and punished. Instead, a social actor approach has emerged which views tax non-compliance as higher when “tax morale”, defined as the intrinsic motivation to pay taxes, is low. To advance this social actor model, the purpose of this paper is to evaluate the individual and national heterogeneity in tax morale, which is crucial if tax compliance is to be improved. Design/methodology/approach To do this, the authors report data from the 2010 Life in Transition Survey on tax morale in 35 Eurasian countries. Findings Logit econometric analysis reveals, on the one hand, that there is higher tax morale among middle-aged, married, homeowners with children, with a university degree and employed, and on the other hand, that there is higher tax morale in more developed countries with stronger legal systems and less corruption, and higher levels of state intervention in the form of both taxation and expenditure. Research limitations/implications Rather than continue with the rational actor approach, this paper reveals that how an emergent social actor approach can help to more fully explain tax non-compliance and results in a different policy approach focused upon changing country-level economic and social conditions associated with low tax morale and thus non-compliance. Practical implications These results display the specific populations with low tax morale which need targeting when seeking to tackle tax non-compliance. Originality/value This paper provides a new way of explaining and tackling tax non-compliance in Eurasian countries.

Integrating corporate social responsibility into efforts to realize millennium development goals

2014 ◽  
Vol 10 (4) ◽  
pp. 314-333 ◽  
Author(s):  
David Katamba ◽  
Cedric Marvin Nkiko ◽  
Charles Tushabomwe-Kazooba ◽  
Sulayiman Babiiha Mpisi ◽  
Imelda Kemeza ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Millennium Development Goals ◽  
Participant Observation ◽  
Theory Approach ◽  
Structured Interviews ◽  
Content Type ◽  
Development Goals ◽  
The Government ◽  
Corporate Social

Purpose – The purpose of this paper is to present corporate social responsibility (CSR) as an alternative roadmap to accelerating realization of Millennium Development Goals (MDGs) in Uganda, even after 2015. Design/methodology/approach – Using a mixed research methodology, this research documented CSR activities of 16 companies operating in Uganda. Data collection was guided by quantitative and qualitative methodologies (semi-structured interviews with CSR managers, plus non-participant observation of CSR activities and projects linked with MDGs). Triangulation was used to ensure credibility and validity of the results. For data analysis, the authors followed a three-stepwise process, which helped to develop a framework within which the collected data could be analyzed. For generalization of the findings, the authors were guided by the “adaptive theory approach”. Findings – Uganda will not realize any MDGs by 2015. However, CSR activities have the potential to contribute to a cross-section of various MDGs that are more important and relevant to Uganda when supported by the government. If this happens, realization of the MDGs is likely to be stepped up. CSR's potential contributions to the MDGs were found to be hindered by corruption and cost of doing business. Lastly, MDG 8 and MDG 3 were perceived to be too ambiguous to be integrated into company CSR interventions, and to a certain extent were perceived to be carrying political intentions which conflict with the primary business intentions of profit maximization. Practical implications – Governments in developing countries that are still grappling with the MDGs can use this research when devising collaborations with private-sector companies. These documented CSR activities that contribute directly to specific MDGs can be factored into the priority public-private partnership arrangements. Private companies can also use these findings to frame their stakeholder engagement, especially with the government and also when setting CSR priorities that significantly contribute to sustainable development. Originality value – This research advances the “Post-2015 MDG Development Agenda” suggested during the United Nations MDG Summit in 2010, which called for academic and innovative contributions on how MDGs can be realized even after 2015.

Hong Kong’s institutional incongruities and its tourism policy

2015 ◽  
Vol 4 (3) ◽  
pp. 312-329 ◽  
Author(s):  
Chiew Ping Yew
Keyword(s):  
Hong Kong ◽  
Political System ◽  
Central Government ◽  
Institutional Arrangements ◽  
Content Type ◽  
Business Interests ◽  
Tourism Policy ◽  
The Government ◽  
The Individual ◽  
Policy And Planning

Purpose – With a focus on Hong Kong tourism policy, the purpose of this paper is to explain the Hong Kong government’s conundrum in addressing society’s concerns and controversies over the massive influx of mainland tourists in recent years. Design/methodology/approach – This paper adopts the approach of historical institutionalism, in which the notion of structural-power takes centre stage. It outlines some notable trends in Hong Kong’s tourist arrivals and highlights some of the controversies that have arisen before delving into how existing institutional arrangements and key actors have shaped Hong Kong’s tourism policy amid the city’s shifting social, political and economic contexts. Findings – The prevalence of business interests and the ideology of economism largely explain the Hong Kong government’s stasis in tackling the problems stemming from the large inflow of mainland visitors. Institutional arrangements in the post-handover period have further empowered the business class, giving it an edge over the unelected executive that lacks a popular mandate. Therefore, even if the central government has signaled its willingness to adjust the Individual Visit Scheme (IVS) policy, the Hong Kong government is unlikely to propose significant cuts to the inflow of IVS arrivals. Without further political reforms to boost the executive’s legitimacy and accountability to the Hong Kong people, it is doubtful that the government may emerge from its predicament in the near future. Originality/value – Through the lens of tourism policy and planning pertaining to inbound mainland visitors, this paper aims to assess the current state of governance in Hong Kong. It not only offers a timely look into Hong Kong’s political system 17 years after handover but also explores the extent to which apparent dysfunctions in the city’s governance today are a consequence of institutional incongruities in its political system.

Artificial intelligence and human rights: a comprehensive study from Indian legal and policy perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sheshadri Chatterjee ◽  
Sreenivasulu N.S.
Keyword(s):  
Artificial Intelligence ◽  
Human Rights ◽  
Criminal Liability ◽  
Content Type ◽  
Legal Perspective ◽  
The Government ◽  
The Individual ◽  
The Impact ◽  
Rights Issues ◽  
Comprehensive Study

Purpose The purpose of this study is to investigate the impact of artificial intelligence (AI) on the human rights issue. This study has also examined issues with AI for business and its civil and criminal liability. This study has provided inputs to the policymakers and government authorities to overcome different challenges. Design/methodology/approach This study has analysed different international and Indian laws on human rights issues and the impacts of these laws to protect the human rights of the individual, which could be under threat due to the advancement of AI technology. This study has used descriptive doctrinal legal research methods to examine and understand the insights of existing laws and regulations in India to protect human rights and how these laws could be further developed to protect human rights under the Indian jurisprudence, which is under threat due to rapid advancement of AI-related technology. Findings The study provides a comprehensive insight on the influence of AI on human rights issues and the existing laws in India. The study also shows different policy initiatives by the Government of India to regulate AI. Research limitations/implications The study highlights some of the key policy recommendations helpful to regulate AI. Moreover, this study provides inputs to the regulatory authorities and legal fraternity to draft a much-needed comprehensive policy to regulate AI in the context of the protection of human rights of the citizens. Originality/value AI is constantly posing entangled challenges to human rights. There is no comprehensive study, which investigated the emergence of AI and its influence on human rights issues, especially from the Indian legal perspective. So there is a research gap. This study provides a unique insight of the emergence of AI applications and its influence on human rights issues and provides inputs to the policymaker to help them to draft an effective regulation on AI to protect the human rights of Indian citizens. Thus, this study is considered a unique study that adds value towards the overall literature.

The effect of engagement partner workload on audit quality

2021 ◽  
Vol 36 (8) ◽  
pp. 1068-1091
Author(s):  
Yun Cheng ◽  
Christine M. Haynes ◽  
Michael D. Yu
Keyword(s):  
Audit Quality ◽  
Firm Level ◽  
Content Type ◽  
Big 4 ◽  
The Us ◽  
Performance Benchmarks ◽  
Partner Characteristics ◽  
Partner Firm ◽  
The Individual ◽  
The Relationship

Purpose Auditing studies have shifted the research focus from the audit firm level to the individual audit partner level in recent years. Motivated by the call from Lennox and Wu (2018) to explore the effect of audit partners’ characteristics on audit quality in the US, this study aims to develop a new measure of engagement partner workload (EPW), which includes both the size and number of clients audited to test the effect of EPW on audit quality. This study also examines the moderating effect of the partner firm size on audit quality. Design/methodology/approach To test the effect of the EPW on audit quality, this study runs multivariate regressions of EPW on each specific client’s discretionary accruals and audit report delays. This study also runs a logistic regression of EPW on clients’ probability of having small profit increases to meet performance benchmarks. Findings Results of the hypotheses show that partner workload is positively related to audit quality. The results indicate that partners with larger, but fewer, clients conduct higher quality audits. Further analysis indicates that the relationship between partner workload and audit quality only holds for partners from the non-Big 4 firms. Originality/value This study contributes to the literatures of both audit quality and audit partner characteristics, and the results complement initial research aimed at identifying US partner-related characteristics that influence audit quality.

Navigating the US “Green Rush”: anti-money laundering and de-risking implications for banking cannabis-related businesses in Jamaica

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rohan Clarke
Keyword(s):  
Money Laundering ◽  
Financial Services ◽  
Medical Cannabis ◽  
Content Type ◽  
Drug Enforcement ◽  
The Us ◽  
Banking Relationships ◽  
The Usa ◽  
Related Drug ◽  
Us Federal Government

Purpose This paper aims to illuminate the diverging approaches to marijuana-related drug enforcement at the federal and state levels in the USA, which have facilitated a boom in the US medical cannabis industry (i.e. the “Green Rush”). It further sheds light on how the USA’ aggressive extraterritorial approach to anti-money laundering (AML) enforcement might simultaneously suppress the banking of cannabis-related businesses in Jamaica due to the lingering fear of de-risking. Design/methodology/approach An international and comparative legal and policy analysis was conducted of the nexus among shifting drug enforcement policies, AML laws and the banking of cannabis-related businesses. Findings This study found that the constitutional relationship between the US federal government and states has created a de facto comparative advantage for the US medical cannabis-related businesses that benefit from limited access to financial services. This was found to pose far-reaching implications for the banking and development of the Jamaican cannabis sector due to the dependence of the country’s financial institutions on correspondent banking relationships with the US banks that are regulated by federal AML statutes. Originality/value To the best of the author’s knowledge, this paper is the first of its kind to examine the extraterritorial regulatory risks to the banking of cannabis-related businesses in Jamaica.

Tracking the Covid zones through geo-fencing technique

2020 ◽  
Vol 16 (5) ◽  
pp. 409-417
Author(s):  
Anto Arockia Rosaline R. ◽  
Lalitha R. ◽  
Hariharan G. ◽  
Lokesh N.
Keyword(s):  
Human Life ◽  
Modern Technology ◽  
Automated System ◽  
Data Sets ◽  
Privacy Concern ◽  
Security Measures ◽  
Content Type ◽  
Alert Message ◽  
The Government ◽  
The Individual

Purpose Because of the outbreak of Covid 19, the entire world is thinking of new strategies, preventive measures to safeguard the human life from the widespread of the pandemic. The areas where people are affected are marked as containment zones and people are not allowed to exit out of those areas. Similarly, new people are not allowed to enter inside those areas. Hence, the purpose of this paper is to propose a methodology to track the Covid zones, to enhance and tighten the security measures. A geo-fence is created for the containment zone. The person who enters or exits out of that particular zone will be monitored and alert message will be sent to that person’s mobile. Design/methodology/approach After tracking the location of a suspicious individual, the geo-fenced layer is mapped in the area and then the virtual perimeter is used for further trapping process. This geo-fenced layer can be viewed by the citizens as soon as it is updated by the Covid monitoring team. The geo-fencing is a concept of building a virtual perimeter area. This virtual perimeter monitoring system helps in monitoring the containment zones effectively. It reduces operational costs by using an automated system based on wireless infrastructure. It also alerts the authorities immediately to catch the violators. Thus, it helps to speed up the process of inspecting the containment zones and monitoring the individuals who violate the rules given by government. Findings The proposed methodologies will be an effective way to track the Covid’s communal spread. But the workflow of the system demands the required data sets and permission in legal manner to set up the environment that maintains the constitutional law and order in practice. The application developed was a prototype to display how it works if the required data sets are provided by the government. There are several tracking models that are released across the world such as Aarogya setu (India), Trace together (Singapore) and Hagmen (Israel). All these models are based on Bluetooth proximity identification; though Bluetooth proximity identification is helpful for high range in a short distance, the privacy concern is debatable one. Using modern technology, it is so easy to crack the individual gadgets and with Bluetooth enabling it makes things even worse. Thus, it is important to maintain the tracking a safer and secure one, and another issue with those Bluetooth-based applications is that tracking can be done only if the user enabled the Bluetooth option, if not the entire functioning would become a mess. The proposed methodology of tracking without Bluetooth will ensure data security also. Originality/value This was developed as a project by our third-year students of the Department of Information Technology of our college.

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