The role of audit information dissemination in curbing the contagion of tax noncompliance
Disclosure about tax evasion may trigger the contagion of such behavior. However, exposure to news about discovered misconduct can lead to deterrence as well. The economics-of-crime approach and social norm-based explanation suggest that exposure to news about evasion may influence the receiver of i...
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Format: | PDF Document |
Language: | eng |
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Faculty of Economics and Business, University of Muhammadiyah Malang
2020
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Online Access: | https://ejournal.umm.ac.id/index.php/jibe/article/view/10223 |