Day of Reckoning for KPMG-Failures in EthicsFCPA Compliance Report (Chuck L). Wowsers. The article is full of stuff like this:
In addition to taking these mandatory CPE hours, the professionals are required to pass a proficiency examination, administered by KPMG. KPMG also provides internal training to help its professional prepare for this examination. Professionals get three chances to pass. If they fail three times, they are reported internally, cannot sign off on audit assignment and may receive a dock in pay.However it turns out that KMPG employees, from senior partners including lead audit engagement partners who were responsible for compliance with PCAOB standards in auditing their clients’ financial statements, down to junior level employees were sharing the examination answers freely between themselves. They shared this information via email and even sent screen shots of pages with correct answers.
The IRS has released the papers from the 2018 IRS-TPC Joint Research Conference: on Tax Administration (program, research bulletin):
- Does Employer Withholding Affect Tax Compliance, and Why?
are not tax advisors: Using random audit data to test the effect of
certified accountancy on SME’s tax compliance in Denmark between 2008
Spillovers Across Taxes: Results from a Field ExperimentResolving
Unpaid Taxes and the Notice of Federal Tax Lien: Evidence from the Fresh
Carlos Scartascini and Andrea López-Luzuriaga
Behavioral Insights in Notice Design to Improve Taxpayer Responses and
Achieve Compliance OutcomesWhat Drives Income Tax Filing Compliance?
Elena Anne Herlache, Jan Millard, Alicia Miller, and Michelle Theel
Tax Liens and Letters: Effectiveness of the Notice of Federal Tax Liens
and Alternative IRS Letters on Individual Tax Debt Resolution
Ishani Roy, Brett Collins, Alex Turk, Alan Plumley, Terry Ashley, and Jeff Wilson
- Taxing Hidden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts
Niels Johannesen, Patrick Langetieg, Daniel Reck, Max Risch, and Joel Slemrod
- Global Tax Administration Initiatives Addressing Tax Evasion and Avoidance
- Who is Minding the Nanny Tax?
- Can IRS Move Paper Filers to Free Assisted Tax Preparation?Do Appeals to Social Norms Increase Taxpayer Compliance?
Brenda Schafer, Rizwan Javaid, Jacob Goldin, Adam Isen, and Tatiana Homonoff
- Creating a Fully Synthetic Individual Income Tax Return Data File and Validation Server
Leonard E. Burman, Surachai Khitatrakun, James R. Nunns, Sarah Armstrong, and Alex Engler
Session 1 Session 2 Session 3 Session 4