奖励和被贴上种族主义者标签的恐惧:税务欺诈举报调查*

IF 1.6 Q3 BUSINESS, FINANCE
Sonia Dhaliwal, Jonathan Farrar, Cass Hausserman
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引用次数: 0

摘要

本文通过实验研究了在所得税背景下,当税务欺诈行为人与潜在举报人属于不同种族时,举报人的意图是如何受到影响的。它特别审查了强调举报的社会价值的信息的影响,以及害怕被视为种族主义者如何影响举报决策。利用恐惧诱导和处理文献的见解,我们发现,当来自多数种族群体的潜在举报人得知来自少数种族群体的人实施欺诈时,当社会价值信息存在时与不存在时,潜在举报人更有可能匿名举报,因为社会价值信息的存在减少了被视为种族主义者的恐惧。然而,我们没有发现种族差异与非匿名举报意图显著相关,无论是否存在社会价值信息。此外,在非匿名举报人的情况下,潜在的举报人必须向税务机关披露他们的身份,才有资格获得现金奖励。即使潜在的举报人可以选择他们必须支付的现金奖励金额,我们的研究结果表明,当肇事者和潜在的举报人是不同种族时,举报人的意图也不会显著增加。总体而言,我们的研究结果表明,税务举报的社会价值和对举报的现金奖励的使用受到其他社会学因素的限制。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Rewards and Fear of Being Labeled as Racist: A Tax Fraud Whistleblowing Investigation*

This article investigates experimentally, in the income tax context, how whistleblowing intentions are influenced when a tax fraud perpetrator is of a different race than a potential whistleblower. In particular, it examines the impact of a message highlighting the social value of whistleblowing and how fear of being perceived as racist influences whistleblowing decision-making. Using insights from the fear elicitation and processing literature, we find that a potential whistleblower from a majority racial group who learns about a fraud perpetrated by someone from a minority racial group is significantly more likely to blow the whistle anonymously when a social value message is present versus absent, as the presence of a social value message reduces fear of being perceived as racist. However, we do not find that race dissimilarity is significantly associated with non-anonymous whistleblowing intentions, irrespective of the presence of a social value message. Furthermore, in non-anonymous whistleblowing situations, potential whistleblowers have to disclose their identities to the tax authority to become eligible for a cash reward. Even when potential whistleblowers can choose the amount of a cash reward they would have to be paid in order to blow the whistle, our results show that whistleblowing intentions do not increase significantly when perpetrators and potential whistleblowers are of different races. Overall, our results suggest that the societal value of tax whistleblowing and the use of cash rewards for whistleblowing are limited by other sociological considerations.

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来源期刊
Accounting Perspectives
Accounting Perspectives BUSINESS, FINANCE-
CiteScore
2.60
自引率
0.00%
发文量
30
期刊介绍: Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.
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