Michael McKee Department of Economics, College of Business Administration, University of Tennessee at Knoxville, Knoxville, TN 37996 Abstract This paper examines the process by which firms are selected for a sales tax audit and the determinants of subsequent firm compliance behavior, focusing upon the Gross Receipts Tax in New Mexico. A two–stage selection model is used to estimate the State’s ...

OBJECTIVE How fertility patients utilise assisted reproductive services can depend on how easy it is to access such services locally. Little data exist to document the extent of economic outflow that accompanies cross-border patient travel specifically for medical procedures that cannot be obtained in country. METHODS In this investigation, data from Luxembourg's social security agency were u...

This consecutive study was aimed at the quantitative validation of safety audit tools as predictors of safety performance, as we were unable to find prior studies that tested audit validity against safety outcomes. An aviation maintenance domain was chosen for this work as both audits and safety outcomes are currently prescribed and regulated. In Part 1, we developed a Human Factors/Ergonomics ...

Fraud, waste and abuse are significant problems in major industries such as healthcare and manufacturing, particularly when third party payers such as Medicare are involved. Current practices for auditing fraudulent activity are based on scoring models used to select practitioners or claims that are likely to be fraudulent. These models ignore the “sentinel effect” that arises from the behavior...

A model is ~ for examining the dfects off audit task complexity on audit judgment performance. model ~ developed from a review ¢ff literatmes ht accounting, ~ t , and psydmlogy. Seven testable ptoix~ttons are derived. Using the model, previous audit judgment research on ratio analysis and goingommern evahmtom is reauslyzed to examine the relation between task complexity and judgment performance...

This thesis presents the design and implementation of an analysis system for audit trails generated by Aeolus, a distributed security platform based on information flow control. Previous work focused on collecting these audit trails in the form of event logs. This thesis presents a model for representing these events and a system for analyzing them. In addition to allowing users to issue SQL qu...

In recent years, a number of laws and regulations (such as the Basel II accord or SOX) demand that organizations record certain activities or decisions to fulfill legally enforced reporting duties. Most of these regulations have a direct impact on the information systems that support an organization’s business processes. Therefore, the definition of audit requirements at the modeling-level is a...