Joint audits ten yars of experience : a literature review Diana Criclivaia Electrónico
By: Criclivaia, Diana
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Material type: 
ArticlePublisher: 2020Subject(s): AUDITORIA | BIBLIOGRAFIA | PRENSA | COMENTARIOS
In:
World Tax Journal v. 12, n. 3, 2020Summary: Aiming to identify new opportunities for future research on joint audits (JAs), a literature review is conducted to reveal the major insights arising from the last ten years (e.g. the countries implementing JA, the number of ordinary and pilot project cases, costs and failures of JAs). In terms of the methodology applied, a total of 116 published works, spanning authors from 17 countries, were found. The analysis included: the year of publication; most-cited articles and authors; most-active journals and publishers; authorship and affiliation; type of study; and related topics addressing the JA. The findings provide evidence that there are an increasing number of JA studies, approximately 11 publications per year, but that this overall trend is mainly the result of an increase in studies published in Germany.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | WTJ/2020/3-1 (Browse shelf) | Available | WTJ/2020/3-1 |
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| WTJ/2020/2-4 Legitimacy in international tax law-making | WTJ/2020/2-5 Legitimacy in international tax law-making | WTJ/2020/3 World Tax Journal | WTJ/2020/3-1 Joint audits | WTJ/2020/3-2 DAC 6 | WTJ/2020/3-3 Tax incentives for charitable giving as a policy instrument | WTJ/2020/3-4 GloBE and EU Law |
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Resumen.
Aiming to identify new opportunities for future research on joint audits (JAs), a literature review is conducted to reveal the major insights arising from the last ten years (e.g. the countries implementing JA, the number of ordinary and pilot project cases, costs and failures of JAs). In terms of the methodology applied, a total of 116 published works, spanning authors from 17 countries, were found. The analysis included: the year of publication; most-cited articles and authors; most-active journals and publishers; authorship and affiliation; type of study; and related topics addressing the JA. The findings provide evidence that there are an increasing number of JA studies, approximately 11 publications per year, but that this overall trend is mainly the result of an increase in studies published in Germany.
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