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on Accounting and Auditing |
| By: | Niels Johannesen; Lauge Larsen; Nadine Riedel |
| Abstract: | In a coordinated effort to curb tax evasion, governments systematically exchange information about bank accounts with foreign owners. We study the compliance effects of the policy in the context of South Africa using information reports on 1 million foreign bank accounts linked to income and audit data. We find that self-reported foreign income increased sharply and persistently at the onset of information exchange, but remained much below the true foreign income implied by the information reports. We explain the partial compliance response by showing that, contrary to standard theory of third-party reporting, the detection risk associated with non-compliance was modest. |
| Keywords: | tax compliance, tax evasion, tax enforcement, international taxation, information exchange |
| JEL: | H26 H31 H87 |
| Date: | 2026 |
| URL: | https://d.repec.org/n?u=RePEc:ces:ceswps:_12747 |
| By: | Felix Hugger; Pierce O’Reilly; Lucía Contreras |
| Abstract: | This paper provides an early empirical, ex post assessment of how MNEs have responded to the introduction of the Global Minimum Tax (GMT). The GMT, implemented in 2024, represents a fundamental change in international taxation. The paper analyses the realised responses of MNEs exploiting the EUR 750 million threshold to identify causal effects. Specifically, the paper uses group level financial and ownership data from the Orbis database and implements a difference in differences strategy that compares MNEs just above and below the scope defining revenue threshold. The paper evaluates whether the GMT has affected MNE effective tax rates, investment, and employment, and whether firms adjusted their behaviour in anticipation of the reform. The paper includes heterogeneity analysis to assess which company types and sectors drive the results. Finally, the paper uses the analysis on the impact of ETRs to estimate the potential revenues raised by the GMT in its first year of introduction. |
| Keywords: | business functions, corporate tax, Global Minimum Tax, international taxation, MNE, multinational enterprises |
| JEL: | F23 H25 H26 |
| Date: | 2026–07–15 |
| URL: | https://d.repec.org/n?u=RePEc:oec:ctpaaa:77-en |
| By: | Agostini, Claudio; Asatryan, Zareh; Bach, Laurent; Bernier, Govindadeva; Berthana, Marinho; Bilicka, Katarzyna; Brockmeyer, Anne; Bukovina, Jaroslav; Falcone, Guillermo; Garriga, Pablo; He, Yuxuan; Janskı, Petr; Koumanakos, Evangelos; Lichard, Tomas; Palguta, Jan; Patel, Elena; Pereira dos Santos, João; Perrault, Louis; Schwab, Thomas; Seegert, Nathan; Skultety, Oliver; Strohmaier, Kristina; Todtenhaupt, Maximilian; Vuletin, Guillermo; Zudel, Branislav |
| Abstract: | Do firms respond similarly to corporate tax incentives across countries? We provide globally comparable estimates of the corporate elasticity of taxable income using administrative tax return data from sixteen countries and a unified empirical framework. Exploiting bunching at a common kink, zero taxable income, we estimate elasticities ranging from 0.08 to 1.9, with an average of 0.79. To explain this heterogeneity, we link elasticities to tax policy, firm characteristics, and country fundamentals. These differences imply that identical corporate tax reforms can generate sharply different revenue effects across countries, leading to substantial heterogeneity in the efficiency costs of corporate taxation. |
| Keywords: | Corporate taxation; Elasticity; Bunching |
| JEL: | C14 H25 |
| Date: | 2026–03 |
| URL: | https://d.repec.org/n?u=RePEc:cpr:ceprdp:21274 |
| By: | Hasnaa Allaouche (Faculté des sciences juridiques économiques et sociales de Salé Université Mohammed V de Rabat, Maroc); Khalid Sobhi (Faculté des sciences juridiques économiques et sociales de Salé Université Mohammed V de Rabat, Maroc) |
| Abstract: | The introduction of digital technologies and the digital processes represents a big revolution for the internal audit function, to make an efficient and powerful digital administration, reduce state expenditure and improve the overall functioning of public institutions while strengthening their mission. The Kingdom of Morocco has put in place several national programs to support the development of digital aware about all challenges. With these changes, internal audit has a good place. Traditionally seen as a means of control and verification, it is a strategic player for supporting administrations in their digital transition and strengthening citizen confidence despite the lack of technical skills and the risk of data leaks. This article is based on an integrative review, drawing on academic and professional work in this area, in order to develop a consolidated theoretical understanding of the impact of automation on auditing practices and public governance, which challenges traditional skills and the adaptation of internal public structures. With the framework of the TOE (Technology-Organization-Environment), this paper has shown the role of internal audit in digital public governance within public organizations, outlining the key factors that influence its effectiveness through research hypotheses while incorporating new issues related to data, cybersecurity and decision traceability. |
| Abstract: | L'introduction croissante des technologies numériques et de la digitalisation des processus représente une révolution majeure pour établir une administration numérique efficace et performante, réduire les dépenses de l'État et améliorer le fonctionnement global des institutions publiques tout en renforçant leur mission, le Royaume du Maroc a mis en place plusieurs programmes nationaux pour soutenir le développement du Digital. Pour la fonction d'audit interne, elle occupe une place primordiale permettant une automatisation et une rationalisation de certaines tâches. Traditionnellement perçu comme un instrument de contrôle et de vérification, capable d'accompagner les administrations dans leur transition numérique malgré l'insuffisance des compétences techniques et le risque de fuite de données. Cet article s'appuie sur une revue intégrative, mobilisant des travaux académiques et professionnels dans ce sens, afin d'élaborer une compréhension théorique consolidée de l'impact de l'automatisation sur les pratiques d'audit et la gouvernance publique ce qui remet en question les compétences traditionnelles et l'adaptation des structures internes publiques. Dans le cadre de la théorie TOE (Technologie-Organisation-Environnement), ce papier a montré la place de l'audit interne dans une gouvernance publique numérique au sein des organismes publics et relatant les facteurs déterminants qui influencent son efficacité à travers des hypothèses de recherche toute en intégrant de nouveaux enjeux liés à la donnée, au cybersécurité et à la traçabilité des décisions. Classification JEL : Q55, M42, H83, G34 Type du papier : Recherche Théorique |
| Keywords: | Internal audit, Audit technologies, Public governance., Digitalization, Digitalisation, Audit interne, Technologies d'audit, Gouvernance publique. |
| Date: | 2026–04–06 |
| URL: | https://d.repec.org/n?u=RePEc:hal:journl:hal-05585239 |
| By: | Meryem Hanini (Université Hassan 1er [Settat], CREGO - Centre de Recherche en Gestion des Organisations - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar - UMLP - Université Marie et Louis Pasteur - UBFC - Université Bourgogne Franche-Comté [COMUE] - UBE - Université Bourgogne Europe); Said El Ganich (Université Hassan 1er [Settat]); Grégory Wegmann (CREGO - Centre de Recherche en Gestion des Organisations - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar - UMLP - Université Marie et Louis Pasteur - UBFC - Université Bourgogne Franche-Comté [COMUE] - UBE - Université Bourgogne Europe) |
| Abstract: | This paper presents a comparative content analysis of the views of the scholars and the professionals regarding Artificial Intelligence (AI) in management accounting. The analysis investigates how each perspective constructs the purpose and implications of AI, through a review of ten peer-reviewed articles and ten institutional or consulting reports. It reveals a persistent gap since academic researchers frame AI as a crucial driver of the epistemological and ethical transformation, while practitioners use AI as an emerging technology to improve efficiency, competency and governance. Despite the differences, the two perspectives share a common standpoint concerning the pivotal role of hybrid competencies changing the management accountant's role. The paper serves a threefold purpose; theoretically, the goal is to situate AI within distinct epistemological traditions while methodologically, the article demonstrates the importance of content analysis in bridging theory and practice. Practically, the paper identifies the enrichment of "hybrid competencies" concept through the reciprocal learning between scholars and professional experts. |
| Keywords: | Research-Practice Gap, Management Control, Hybrid Competencies, Artificial Intelligence |
| Date: | 2025–12–29 |
| URL: | https://d.repec.org/n?u=RePEc:hal:journl:hal-05654157 |
| By: | Barzelay, Michael; Seabra, Sérgio N. |
| Abstract: | A long-standing topic of concern in the literature on governmental auditing is whether the aims of Supreme Audit Institutions (SAIs) or other central audit institutions should include detecting fraudulent use of public money. The balance of opinion has been against this proposition, largely for reasons of infeasibility. This article takes up the same topic, but in policy contexts appropriate to this special issue, namely, where federally financed health, education, and infrastructure programs are implemented through program spending and delivery by local governments. Such policy contexts heighten the need for a capability to prevent and prosecute cases involving the fraudulent use of public money. This need, recognized within Brazil's federal executive since the early 2000s, has been addressed by its Office of the Comptroller General (Controladoria-Geral da União - CGU) through systematic field audits of municipal implementation coupled with strategic collaboration with Federal Police. This article examines CGU's integrated audit investigation approach and its policy and institutional contexts. By explaining how these strategies have functioned in attaining operational capacity and support, the article provides evidence on possibilities of how audit institution strategies aiming to detect fraudulent use of public money can be feasible within decentralized governance systems that call for innovative vertical coordination mechanisms. |
| Keywords: | auditing; corruption; fraud detection; decentralization; public management; expectations gap; vertical accountability |
| JEL: | F3 G3 J50 |
| Date: | 2026–06–18 |
| URL: | https://d.repec.org/n?u=RePEc:ehl:lserod:138729 |