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Career Concern and Tax Preparer Fraud

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Author Info

  • Chao Yang

    (Guanghua School of Management, Peking University)

  • Liansheng Wu

    (Guanghua School of Management, Peking University)

  • Xianhui Bo

    (School of Accountancy, Central University of Finance and Economics)

Abstract

This paper focuses on the effects of career concern on fraud among tax return preparers. A two-stage model is built to ascertain whether the propensity of tax preparers to cooperate with taxpayers in underpaying tax can be decreased if the revealed fraud behavior increases the probability of being audited by the tax agency in the following period. After solving the unique SPNE, this effect is shown to exist.

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Bibliographic Info

Article provided by Society for AEF in its journal Annals of Economics and Finance.

Volume (Year): 11 (2010)
Issue (Month): 2 (November)
Pages: 355-379

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Handle: RePEc:cuf:journl:y:2010:v:11:i:2:p:355-379

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Related research

Keywords: Tax return preparers; Auditing; Career concerns and dynamic games;

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  1. Hongbin Cai & Ichiro Obara, 2008. "Firm Reputation and Horizontal Integration," Levine's Working Paper Archive 122247000000002038, David K. Levine.
  2. Jonathan Levin, 2003. "Relational Incentive Contracts," American Economic Review, American Economic Association, vol. 93(3), pages 835-857, June.
  3. Bengt Holmstrom, 1999. "Managerial Incentive Problems: A Dynamic Perspective," NBER Working Papers 6875, National Bureau of Economic Research, Inc.
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