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Impact of Blockchain on Improving Taxpayers Compliance: Empirical Evidence from Panel Data Model and Agent-Based Simulation 区块链对提高纳税人合规性的影响:来自面板数据模型和基于代理的模拟的经验证据
Q2 Business, Management and Accounting Pub Date : 2023-10-01 DOI: 10.2308/jeta-2022-046
Eugene Y. Lee, Gordon C. Leeroy, Wesley Leeroy
ABSTRACT The purpose of this study is to examine the impact of blockchain technology on taxpayer compliance among U.S. taxpayers, using it as a case study. It aims to explore the critical factors affecting blockchain technology applications in tax compliance systems. We first utilized a panel data model to establish empirical parameters linking audit intensity and qualification rates of Internal Revenue Service (IRS) tax returns. We then applied these parameters to an agent-based simulation model powered by artificial intelligence. We showed that integrating blockchain technology can effectively address noncooperative behavior and reduce the tax gap. Moreover, we identified two key factors—the improvement of the IRS’s efficiency and increased punishment—that can accelerate the development of blockchain technology in the tax compliance system. Our research adds to the existing literature on applications of agent-based simulation models in tax compliance systems and provides policy implications for promoting the use of blockchain technology. Data Availability: Data are available from the public sources cited in the text.
本研究的目的是研究区块链技术对美国纳税人合规性的影响,并将其作为案例研究。它旨在探讨影响区块链技术在税务合规系统中应用的关键因素。我们首先利用面板数据模型来建立联系审计强度和美国国税局(IRS)纳税申报表合格率的经验参数。然后,我们将这些参数应用到由人工智能驱动的基于代理的仿真模型中。我们表明,整合区块链技术可以有效地解决不合作行为并减少税收差距。此外,我们确定了两个关键因素——提高国税局的效率和加大惩罚力度——这可以加速区块链技术在税务合规系统中的发展。我们的研究增加了关于基于代理的模拟模型在税收合规系统中的应用的现有文献,并为促进区块链技术的使用提供了政策意义。数据可用性:数据可从文本中引用的公共来源获得。
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引用次数: 0
Balanced Scorecard Internal Process Perspective: Applying Data Analytics to Monitor Police Department Performance 平衡计分卡内部流程视角:应用数据分析来监控警察部门的表现
IF 1.8 Q2 Business, Management and Accounting Pub Date : 2023-08-29 DOI: 10.2308/jeta-2022-066
Diane J. Janvrin, M. Mascha, Laurie L. Burney
Employers expect graduates to perform data analytics using both organizational and publicly available data. Interestingly, few teaching cases provide students with needed exposure to data analytics in managerial or governmental accounting. In this case, students assume the role of a managerial accountant employed at Municipal Consulting, LLC. Students assist the Police Commissioner in using a Balanced Scorecard approach to analyze how her department responds to crime patterns and to develop next year’s budget. This case requires students to critique, analyze, and evaluate Internal Business Process Perspective Balanced Scorecard measures supported by publicly available data using data visualization software. The case includes instructions for both Tableau and Power BI. The case covers three skills: (1) extract, transform, and load data; (2) develop data visualization software experience; and (3) analyze data. The case is designed for senior level undergraduate and graduate courses in managerial, data analytics, and governmental accounting.
雇主希望毕业生使用组织和公开可用的数据进行数据分析。有趣的是,很少有教学案例能让学生了解管理或政府会计中的数据分析。在这种情况下,学生们扮演受雇于市政咨询有限责任公司的管理会计师的角色。学生们协助警察局长使用平衡记分卡方法来分析她的部门如何应对犯罪模式,并制定明年的预算。本案例要求学生使用数据可视化软件对公开可用数据支持的内部业务流程视角平衡记分卡措施进行批判、分析和评估。该案例包括Tableau和Power BI的说明。该案例涵盖三个技能:(1)提取、转换和加载数据;(2) 开发数据可视化软件经验;(3)数据分析。该案例是为管理、数据分析和政府会计的高级本科生和研究生课程设计的。
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引用次数: 0
Automation Bias and the “Goldilocks Effect” in Auditing Blockchain 自动化偏差与审计中的“金发姑娘效应”[j]
IF 1.8 Q2 Business, Management and Accounting Pub Date : 2023-08-11 DOI: 10.2308/jeta-2022-062
Cory A. Campbell, S. Ramamoorti, Thomas G. Calderon
Blockchain technology appears to have unique characteristics such as inherent trust, immutability, transparency, and tighter security that might facilitate the audit process. Using a survey of AICPA members, we examine responses to the evaluation of audit evidence related to management assertions in a blockchain-enabled environment. We posit three possible effects pertaining to reliance on audit evidence in blockchain-enabled environments: (1) Goldilocks Effect (no automation bias) or the ideal scenario where auditors exhibit “just right” levels of professional skepticism and due care resulting in an optimal level of auditing; (2) Halo Effect or positive automation bias, which potentially results in over-reliance on evidence and, in turn, underauditing and; (3) Hype Effect or negative automation bias, which potentially results in under-reliance on evidence and, in turn, overauditing. Our results suggest that respondents to our survey are predominantly influenced by the Halo Effect, indicating a propensity for positive automation bias across management assertions.
区块链技术似乎具有独特的特征,例如固有的信任、不变性、透明度和更严格的安全性,这些可能有助于审计过程。通过对AICPA成员的调查,我们研究了对区块链支持环境中与管理断言相关的审计证据评估的回应。我们假设在支持区块链的环境中依赖审计证据可能产生三种影响:(1)金发效应(没有自动化偏见),或者审计师表现出“恰到好处”的专业怀疑态度和应有的谨慎态度,从而达到最佳审计水平的理想情况;(2)光环效应或积极的自动化偏差,可能导致过度依赖证据,从而导致审计不足;(3)炒作效应或负面的自动化偏差,这可能导致对证据的依赖不足,进而导致过度审计。我们的结果表明,我们调查的受访者主要受到光环效应的影响,表明在管理断言中倾向于积极的自动化偏见。
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引用次数: 0
Accounting Data Analytics in R: A Case Study Using Tidyverse R中的会计数据分析:使用Tidyverse的案例研究
IF 1.8 Q2 Business, Management and Accounting Pub Date : 2023-08-07 DOI: 10.2308/jeta-2021-023
M. Islam, Nusrat Farah, Tawei Wang
Data analytics (DA) has gained widespread attention in accounting and auditing recently. Despite the significant potential presented by DA programming languages such as R and Python, their application remains limited. This study presents the tidyverse approach of R for DA in the field of accounting. This approach can greatly benefit undergraduate or graduate accounting students without any coding knowledge. In addition, a teaching case suitable for auditing, accounting information systems, or accounting/auditing analytics classes is presented for instructors to adopt in their courses. Evidence from classrooms suggests that this approach is effective in teaching R for DA and in introducing advanced DA tools for the next generation of accountants. JEL Classifications: C8; Y1.
数据分析(DA)近年来在会计和审计领域受到广泛关注。尽管R和Python等DA编程语言具有巨大的潜力,但它们的应用仍然有限。本研究提出了会计领域中DA的R的不同方法。这种方法可以使没有任何编码知识的本科生或研究生受益匪浅。此外,还提供了一个适合审计、会计信息系统或会计/审计分析课程的教学案例,供讲师在课程中采用。来自课堂的证据表明,这种方法在为DA教授R以及为下一代会计师引入先进的DA工具方面是有效的。JEL分类:C8;Y1。
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引用次数: 0
Machine Learning Activity-Based Costing: Can Activity-Based Costing’s First-Stage Allocation Be Replaced with a Neural Network? 机器学习作业成本法:作业成本法第一阶段分配能否被神经网络取代?
IF 1.8 Q2 Business, Management and Accounting Pub Date : 2023-08-04 DOI: 10.2308/jeta-2021-046
B. Knox
Using a design science approach, I test whether machine learning can replace the first-stage allocation of activity-based costing (ABC). I call this combination machine learning activity-based costing (MLABC). I conduct three numerical experiments using simulated datasets and find evidence that MLABC can produce relatively accurate overhead allocations like ABC if (1) the data include longitudinal correlations between cost drivers and cost resources, (2) correlations between cost drivers and cost resources include interactions, and (3) avoiding ABC’s cost study does not leave the firm ignorant of a cost driver that accounts for a substantial amount of variance between cost drivers and cost resources. I find limited evidence that MLABC can facilitate active experimentation with the firm’s cost function to learn more about it. I also conduct two supplemental mini-cases with data from practice. These mini-cases help test assumptions from my numerical experiments. Data Availability: Some data are protected by a nondisclosure agreement. JEL Classifications: M40; M41; M49; C45; C63.
使用设计科学方法,我测试了机器学习是否可以取代作业成本法(ABC)的第一阶段分配。我把这种组合称为机器学习作业成本法(MLABC)。我使用模拟数据集进行了三个数值实验,并发现MLABC可以像ABC一样产生相对准确的间接费用分配的证据,如果(1)数据包括成本驱动因素和成本资源之间的纵向相关性,(2)成本驱动因素和成本资源之间的相关性包括相互作用,以及(3)避免ABC的成本研究不会使公司忽视成本驱动因素,成本驱动因素和成本资源之间存在大量差异。我发现有限的证据表明,MLABC可以促进企业成本函数的积极实验,以了解更多。我还根据实践数据进行了两个补充迷你案例。这些小案例有助于验证我的数值实验中的假设。数据可用性:一些数据受到保密协议的保护。JEL分类:M40;M41;M49;C45;C63。
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引用次数: 0
Climate Change Risk Disclosures and Audit Fees: A Text Analytics Assessment 气候变化风险披露和审计费用:文本分析评估
IF 1.8 Q2 Business, Management and Accounting Pub Date : 2023-08-04 DOI: 10.2308/jeta-2021-003
Lei Gao, Thomas G. Calderon
In this paper, we first conduct a longitudinal study of public companies’ climate change risk disclosures from 2005 to 2019. Results indicate that although the number of firms disclosing climate change risks increased over time, disclosure length and disclosure clarity did not improve consistently during the study period. It seems that firms temporarily adjusted their disclosure behaviors around 2010 to satisfy the SEC’s 2010 guidance regarding climate change disclosures. From that point forward, however, companies’ disclosure length and clarity declined. Climate change and disclosures in a client’s environment can elevate both inherent risk and audit risk. Accordingly, the second part of the study empirically examines whether climate change risk disclosures are embedded into the auditors’ risk model and associated audit prices. Results suggest that audit fees are significantly associated with climate change risk disclosure length and clarity, and lower climate change risk disclosure clarity is associated with higher audit fees.
本文首先对上市公司2005 - 2019年的气候变化风险披露进行了纵向研究。结果表明,尽管披露气候变化风险的企业数量随着时间的推移而增加,但披露时间和披露清晰度在研究期间并未持续提高。公司似乎在2010年前后暂时调整了他们的披露行为,以满足美国证券交易委员会2010年关于气候变化披露的指导意见。然而,从那时起,公司披露信息的长度和清晰度都有所下降。客户环境的气候变化和信息披露会增加固有风险和审计风险。因此,研究的第二部分实证检验了气候变化风险披露是否嵌入到审计师的风险模型和相关审计价格中。结果表明,审计费用与气候变化风险披露的长度和清晰度显著相关,气候变化风险披露的清晰度越低,审计费用越高。
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引用次数: 1
Technology Agility Supported by a Growth Mindset: A New Requirement for Accounting Curricula 成长思维支持下的技术敏捷性:会计课程的新要求
IF 1.8 Q2 Business, Management and Accounting Pub Date : 2023-07-31 DOI: 10.2308/jeta-2021-034
Amelia Annette Baldwin, Victoria Chiu, Qi Liu, Brigitte Muehlmann
Technology agility among accounting graduates and faculty is required by AACSB in Standard A5. Similarly, recent CPA exam changes call for emphasis on data analytics, digital acumen, and a strong foundation in technology in order to prepare new CPAs to deal with emerging technologies. This article provides a resource for accounting faculty and program leaders who are embracing technology agility. It explains the role of technology agility as a leading indicator of business agility and addresses the curricular components to which accounting educators are expected to apply it. The growth mindset in both faculty and students is discussed. The shared pedagogical concerns in information systems and data analytics disciplines are described. Design thinking is introduced as an approach to develop growth mindset, a creative thinking tool and a strategy follow. Faculty and academic unit leaders are encouraged to practice technology agility in accounting and to embrace it in all courses.
AACSB在A5标准中要求会计毕业生和教师的技术敏捷性。同样,最近注册会计师考试的变化要求强调数据分析、数字敏锐度和坚实的技术基础,以便为新注册会计师应对新兴技术做好准备。本文为拥抱技术敏捷性的会计教员和项目负责人提供了资源。它解释了技术敏捷性作为业务敏捷性的领先指标的作用,并解决了会计教育者期望应用它的课程组成部分。讨论了教师和学生的成长心态。描述了信息系统和数据分析学科中共同的教学关注点。设计思维是一种培养成长心态的方法,一种创造性思维工具和一种策略遵循。鼓励教师和学术单位领导在会计中实践技术敏捷性,并在所有课程中采用它。
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引用次数: 0
Survey of Emerging Blockchain Technologies for Improving the Data Integrity and Auditability of Manufacturing Bills of Materials in Enterprise Resource Planning 在企业资源规划中提高制造物料清单数据完整性和可审计性的新兴区块链技术综述
IF 1.8 Q2 Business, Management and Accounting Pub Date : 2023-07-27 DOI: 10.2308/jeta-2021-041
S. Lambert, Bruce I. Davidson, S. LeMay
Blockchain and cloud computing continue to emerge and evolve as important technologies for data management. This has strategic implications for data stored in enterprise resource planning (ERP) systems. We use manufacturing bills of materials (MBOMs) as an example of critical data in ERP. MBOMs define the complex product structures of manufacturing enterprises. We survey five alternatives for storing, controlling, and auditing MBOMs in ERP: Oracle Blockchain Table; Oracle Blockchain Platform Enterprise Edition; Microsoft Azure SQL Database Ledger; SAP HANA Blockchain Ledgers; and IBM Blockchain Platform. We also consider cloud computing without blockchain technologies. We analyze the advantages and disadvantages of each alternative by its effect on the management of MBOMs. Although we use MBOMs in our illustrations, many of the concepts discussed also apply to other critical data stored in ERPs. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: G31; G32; G33; M21.
区块链和云计算作为数据管理的重要技术不断出现和发展。这对存储在企业资源规划(ERP)系统中的数据具有战略意义。我们以制造物料清单(mbom)作为ERP中关键数据的一个例子。mbm定义了制造企业的复杂产品结构。我们调查了ERP中存储、控制和审计mbm的五种替代方案:Oracle区块链Table;Oracle区块链平台企业版;Microsoft Azure SQL数据库分类帐;SAP HANA bbb100分类账;和IBM b区块链平台。我们还考虑了没有区块链技术的云计算。通过分析各备选方案对mbm管理的影响,分析其优缺点。尽管我们在示例中使用了mbm,但是所讨论的许多概念也适用于存储在erp中的其他关键数据。数据可用性:数据可从文本中引用的公共来源获得。JEL分类:G31;G32;G33;M21。
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引用次数: 0
Driving and Inhibiting Factors for Implementing Audit Analytics in an Internal Audit Function 内部审计职能部门实施审计分析的驱动因素和制约因素
IF 1.8 Q2 Business, Management and Accounting Pub Date : 2023-07-27 DOI: 10.2308/jeta-2022-035
M. G. Ramadhan, M. Janssen, Haiko van der Voort
Internal audit function (IAF) effectiveness can be improved by embracing Audit Analytics (AA). However, despite its promises, AA implementation remains limited. Although there is research on AA implementation in general, there needs to be an overview of insight into inhibiting and driving factors for internal auditing. This paper examines those driving and inhibiting factors by exploring the literature on AA implementation. The initial search revealed 98 uniquely identified papers. Further filtering and the additional search returned 42 articles, which were analyzed in detail. The analysis resulted in 12 driving and 23 inhibiting factors, grouped into internal, regulation, data, infrastructure, and audit practice categories. The literature shows that IAF encounters multiple and intertwined factors in AA implementation and needs to anticipate those factors. Moreover, AA implementation affects IAF’s parts and stakeholders differently, requiring internal and external collaboration. Building on these insights, we provide recommendations for further research. JEL Classifications: M42; M49; O32.
内部审计职能(IAF)的有效性可以通过采用审计分析(AA)来提高。然而,尽管AA做出了承诺,但其实施仍然有限。尽管总体上对AA的实施进行了研究,但需要对内部审计的抑制因素和驱动因素进行概述。本文通过对AA实施文献的探索,考察了这些驱动因素和抑制因素。最初的搜索发现了98篇独特的论文。进一步的过滤和额外的搜索返回了42篇文章,并对其进行了详细分析。分析得出了12个驱动因素和23个抑制因素,分为内部、监管、数据、基础设施和审计实践类别。文献表明,IAF在AA实施中遇到了多种相互交织的因素,需要预测这些因素。此外,AA的实施对IAF各部门和利益相关者的影响不同,需要内部和外部合作。基于这些见解,我们提供了进一步研究的建议。JEL分类:M42;M49;O32。
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引用次数: 0
Crypto Assets: Examining Possible Tax Classifications 加密资产:审查可能的税收分类
IF 1.8 Q2 Business, Management and Accounting Pub Date : 2023-07-21 DOI: 10.2308/jeta-2022-033
Stephan A. Davenport, Spencer C. Usrey
Crypto assets are a diverse group of digital assets with different origins and uses that have become a widely accepted part of the global financial system. As the use of crypto assets has grown, IRS guidance related to their tax classification has not changed. Although the complexity of crypto assets increases the difficulty of regulation and taxation, the SEC and CFTC have asserted their authority and obtained rulings that challenge the current IRS guidance. In this paper, we examine the complexities of, and regulatory environment for, crypto assets to provide guidance on their tax classification. Then, we discuss possible tax classifications for crypto assets and the implications of those classifications. Our analysis of the complexity of crypto assets and their regulatory environment suggests that one tax classification for crypto assets is not sufficient. Allowing for different tax classifications provides more equitable tax treatment for users of crypto assets.
加密资产是一组不同的数字资产,具有不同的起源和用途,已成为全球金融体系中被广泛接受的一部分。随着加密资产使用的增长,美国国税局对其税收分类的指导并没有改变。尽管加密资产的复杂性增加了监管和税收的难度,但SEC和CFTC已经宣称了自己的权威,并获得了挑战当前IRS指导的裁决。在本文中,我们研究了加密资产的复杂性和监管环境,以为其税收分类提供指导。然后,我们讨论了加密资产可能的税收分类以及这些分类的含义。我们对加密资产及其监管环境的复杂性的分析表明,对加密资产进行一种税收分类是不够的。允许不同的税收分类为加密资产的用户提供了更公平的税收待遇。
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引用次数: 0
期刊
Journal of Emerging Technologies in Accounting
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