Governmental Accounting
rasoul moosavi; arezoo aghaei chadegani; Ehsan Kamali
Abstract
Objective: This research was conducted with the aim of providing a model for using big data in the field of taxation of natural persons in Iran in order to prevent tax evasion. Big data is impacting almost every aspect of the accounting profession and is rapidly becoming a major focus point for professional ...
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Objective: This research was conducted with the aim of providing a model for using big data in the field of taxation of natural persons in Iran in order to prevent tax evasion. Big data is impacting almost every aspect of the accounting profession and is rapidly becoming a major focus point for professional accountants (regardless of their specialty) internationally. As technological capabilities have improved, the profession has also expanded and developed by incorporating new non-financial data sources. This approach provides opportunities to increase audit quality and accounting information quality.Research method: the research was conducted qualitatively and through interviews with 19 specialists and people working in the tax affairs organization and related to the field of personal taxes; From the sampling method to the theoretical saturation stage, 370 codes, 33 concepts and 17 extraction categories and their characteristics were extracted in the sample companies during this coding process.Findings: The research showed that the indicators used to detect tax evasion and fraud are large internal and external data sets, including: demographic characteristics, taxpayer or company characteristics, previous files, call center data, and audit history
Fatemeh Zholanezhad; Ehsan Kamali; Arezoo Aghaei Chadegani
Abstract
Subject and Objective: According to general selection theory, one of the management strategies of auditors of state-owned companies is to divert the auditor's attention from managed accounts to clean (non-distorted) accounts or accounts that contain distortions other than managed accounts. The purpose ...
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Subject and Objective: According to general selection theory, one of the management strategies of auditors of state-owned companies is to divert the auditor's attention from managed accounts to clean (non-distorted) accounts or accounts that contain distortions other than managed accounts. The purpose is to influence the auditor's ability to detect fraud.Research Method: The present research method is descriptive-survey in terms of data and applied in terms of purpose, which is a scenario tool. The statistical population of the study is all auditors working in institutions and auditing organizations and the research sample is 106 auditors in the period of 1400 who were selected by available sampling method. Univariate analysis of variance and a sample were used to test the hypotheses.Findings: The results show that auditors in the face of financial statements containing distortions resulting from the strategy of elimination of transactions and the strategy of manipulation of evidence, in the case of state-owned companies compared to privately owned companies, They are more likely to judge that a misidentified mistake is unintentional.Conclusion, originality and its addition to knowledge: The results of this study showed that a method of fraud (omission or omission) is identified in which managers are likely to use it, on the other hand, seems unlikely to auditors. That is intentional, and the results can help auditors who audit state-owned companies to make judgments that take into account mistakes made and a special look at the government's general selection and client omission strategy.
