Career Concern and Tax Preparer Fraud

Chao Yang, Liansheng Wu and Xianhui Bo
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Chao Yang: Guanghua School of Management, Peking University
Xianhui Bo: School of Accountancy, Central University of Finance and Economics

Annals of Economics and Finance, 2010, vol. 11, issue 2, 355-379

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.

Keywords: Tax return preparers; Auditing; Career concerns and dynamic games (search for similar items in EconPapers)
JEL-codes: H25 H26 K34 M41 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:cuf:journl:y:2010:v:11:i:2:p:355-379

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