Conceptual Model of Failure of Tax Auditors’ Reports Based on Grounded Theory

Publish Year: 1402
نوع سند: مقاله ژورنالی
زبان: English
View: 249

This Paper With 14 Page And PDF Format Ready To Download

  • Certificate
  • من نویسنده این مقاله هستم

استخراج به نرم افزارهای پژوهشی:

لینک ثابت به این Paper:

شناسه ملی سند علمی:

JR_IJFMA-8-30_005

تاریخ نمایه سازی: 29 فروردین 1402

Abstract:

The process of tax collection and the government access to extensive financial resources are established by reviewing the taxpayers' information and submitting the tax auditor's report. Therefore, any defects or mistakes in the tax audits’ reports or stopping the tax receiving system and their failure make it impossible to access the mentioned goals, imposes costs on the government and people and non-accomplishment of social justice. Many factors influence the submission of inefficient tax reports. The purpose of this qualitative research is to present a conceptual pattern of failure of tax reports using a grounded theory approach. The statistical population of this research includes experts and specialists of taxation that ۱۶ participants in this research were selected according to the research objective by using the purposeful sampling approach. Data was collected by interview, the general interview guide approach and semi-structured collecting method by two revising methods of participants and non-participated scholars review to validate the data in the research. The central issue is the failure of tax reports for which ۱۵ causes were identified as causal conditions. Then, strategies are formulated and the final conceptual model is extracted based on it in terms of the context and intervening conditions.

Keywords:

taxation , Failure of tax auditors’ reports , Grounded Theory

Authors

Vahid Armani Fard

Ph.D. Candidate in Accounting, Department of Accounting, University of Mazandaran, Babolsar, Iran

Yahya Kamyabi

Associate Professor of Accounting, Department of Accounting, University of Mazandaran, Babolsar, Iran

مراجع و منابع این Paper:

لیست زیر مراجع و منابع استفاده شده در این Paper را نمایش می دهد. این مراجع به صورت کاملا ماشینی و بر اساس هوش مصنوعی استخراج شده اند و لذا ممکن است دارای اشکالاتی باشند که به مرور زمان دقت استخراج این محتوا افزایش می یابد. مراجعی که مقالات مربوط به آنها در سیویلیکا نمایه شده و پیدا شده اند، به خود Paper لینک شده اند :
  • Asch, S. E. (۱۹۵۶). Studies of independence and conformity: A ...
  • Babajani J. and Moradmand M.J., ۲۰۰۷, performance evaluation of the ...
  • Bagheri, M., Tavassoli Naeini, M., & Dalmanpour M., ۲۰۲۰, contemplation ...
  • Barzideh F., Babajani J., Abdollahi A., ۲۰۱۸, designing an identity ...
  • Bonner, S. E., & Hasti, R. (۲۰۰۰). The review of ...
  • Bonner, S. E., & Pennington, N. (۱۹۹۱). Cognitive processes and ...
  • Bonner, S. E., Libby, R., & Nelson, M. W. (۱۹۹۶). ...
  • Bostanian J., ۲۰۰۵, The position of tax auditing in the ...
  • Da Silva, F. P., Guerreiro, R., & Flores, E. (۲۰۱۹). ...
  • Dearman, D., & Shields, M (۲۰۰۲). Cost knowledge and cost-based ...
  • Ghaderi, B., Kaf’ami M., & Karimi Hessari, F., ۲۰۱۸, investigating ...
  • Gobena, L. Dijke, M. (۲۰۱۷). Fear and Caring: Procedural Justice, ...
  • Hogarth, R. (۱۹۸۷) judgment and choice, ۲nd ed, New York: ...
  • Jahnke, B., & Weisser, R. A. (۲۰۱۹). How does petty ...
  • Kadus, K., & Magro, I. (۲۰۰۱). The effects of exposure ...
  • Kahneman, D. (۱۹۷۳). Attention and Effort. Englewood Cliffs, NJ: Prentice-Hall ...
  • Kennis, I. (۱۹۹۷). Effects od budgetary goal characteristics on managerial ...
  • ۷۴ / Conceptual Model of Failure of Tax Auditors’ Reports ...
  • Krawczyk. (۱۹۹۴). "The influence of tax law requirements and organization ...
  • Kunda, Z. (۱۹۹۹). Social cognition: Making sense of people. The ...
  • Lerner, J., & Tetlock, P. (۱۹۹۹). Accounting for the effects ...
  • Lindberg, D., & Maleta, M.(۲۰۰۳). An examination of memory conjunction ...
  • Meyers, M., & Levy, S., (۱۹۸۶). Gender Differences in Information ...
  • Nelson, M., Krische, S. (۲۰۰۳). Confidence and investors’ reliance on ...
  • Pennington, N. (۱۹۹۱). Explaining the evidence: Tests of the story ...
  • Plous, S. (۱۹۹۳). The psychology of judgment and decision making. ...
  • Ranjbar H., Sameti, M., & Malian M., ۲۰۱۶, The possibility ...
  • Reber, A. (۱۹۹۵). The penguin dictionary of psychology, ۲nd edition. ...
  • Saidu, S., Dauda, U. (۲۰۱۴). Tax Evasion and Governance Challeneges ...
  • Tan, H., Libby, R. (۱۹۹۷). Tacit managerial versus technical knowledge ...
  • Tavakoli M., Khajavi Sh., & Valipour H., ۲۰۱۸, assessing the ...
  • Tilahun, M. )۲۰۱۹(. Determinants of Tax Compliance: A Systematic Review, ...
  • Torabi T., Torkashvand Z., Alborzi M., Askari A., ۲۰۱۸, prioritization ...
  • Tversky, A., & Kahneman D. (۱۹۷۳), "Availability: A Heuristic for ...
  • نمایش کامل مراجع