Tiago Diogo

The literature is fertile in studies that examine the determinants of internal and external auditors’ adoption of computer-assisted audit tools and techniques (CAATs), often ignoring their practical effects on audit quality and organizational performance. This study provides novel evidence on the type of CAATs used by internal auditors, tests the effect of their adoption on corporate sustainability, and explores the moderating effect of organizational characteristics. In this paper, we used data from Portuguese internal auditors collected through a survey, whose research hypotheses were analyzed by the partial least squares–structural equation modeling technique. We found that internal auditors use CAATs moderately in the exercise of their tasks. The results of our study show that there is a strong and positive effect of the use of CAATs by internal auditors on fraud detection in the purchase-to-pay business process, and that the intensity of this relationship is not influenced by the type and size of the entity. This study complements previous research and provides support to practitioners’ decisions that can boost the use of CAATs in internal auditing to make organizations more sustainable.

Purpose – This study analyzes citizens’ behavior in relation to sales invoices in the context of collaborating with the Portuguese Tax Administration on tax compliance. Specifically, we address two research questions: i) we identify the determinants that lead to individual taxpayers requesting invoices with(out) a tax identification number, and ii) we identify the sociodemographic characteristics that are associated with these behaviors. Theoretical framework – This research draws on the insights of tax compliance and empirical work on the motivations for taxpayers to request a sales invoice. Design/methodology/approach – The study uses the survey method and data were collected through a questionnaire made available on an electronic platform. The study applies principal component analysis and cluster analysis to a sample of 240 Portuguese individual taxpayers. Findings – The results show that invoice requests is a complex phenomenon, since it is associated with intrinsic (e.g. social norms) and extrinsic (e.g. tax benefits) motivations of taxpayers. The results also indicate that the “lottery invoice” is a factor with little relevance. Our study identified four factors that synthesize taxpayer behaviors: the positive influence index, the inhibition index, the disengagement/distance index, and the indulgence index. Moreover, the results show that a high heterogeneity of taxpayer behaviors, since five clusters were identified, as well as the influence of some sociodemographic characteristics (age and education), which should be considered when interpreting the behaviors. Practical & social implications of research – The results obtained could be used by the government and tax authority to design and implement current and/or future measures to combat tax evasion and interact with taxpayers. Originality/value – This work contributes to the knowledge of the reasons that lead citizens to cooperate with tax authorities in pursuing tax evasion, revealing that the attitude of asking for an invoice with a tax identification number is a complex phenomenon. The study allows us to broaden the knowledge on the positive rewards of tax compliance, which is an under-studied field of tax research. Keywords – invoice, tax compliance, taxpayer behavior, tax benefits. Purpose – This study analyzes citizens’ behavior in relation to sales invoices in the context of collaborating with the Portuguese Tax Administration on tax compliance. Specifically, we address two research questions: i) we identify the determinants that lead to individual taxpayers requesting invoices with(out) a tax identification number, and ii) we identify the sociodemographic characteristics that are associated with these behaviors. Theoretical framework – This research draws on the insights of tax compliance and empirical work on the motivations for taxpayers to request a sales invoice. Design/methodology/approach – The study uses the survey method and data were collected through a questionnaire made available on an electronic platform. The study applies principal component analysis and cluster analysis to a sample of 240 Portuguese individual taxpayers. Findings – The results show that invoice requests is a complex phenomenon, since it is associated with intrinsic (e.g. social norms) and extrinsic (e.g. tax benefits) motivations of taxpayers. The results also indicate that the “lottery invoice” is a factor with little relevance. Our study identified four factors that synthesize taxpayer behaviors: the positive influence index, the inhibition index, the disengagement/distance index, and the indulgence index. Moreover, the results show that a high heterogeneity of taxpayer behaviors, since five clusters were identified, as well as the influence of some sociodemographic characteristics (age and education), which should be considered when interpreting the behaviors. Practical & social implications of research – The results obtained could be used by the government and tax authority to design and implement current and/or future measures to combat tax evasion and interact with taxpayers. Originality/value – This work contributes to the knowledge of the reasons that lead citizens to cooperate with tax authorities in pursuing tax evasion, revealing that the attitude of asking for an invoice with a tax identification number is a complex phenomenon. The study allows us to broaden the knowledge on the positive rewards of tax compliance, which is an under-studied field of tax research. Keywords – invoice, tax compliance, taxpayer behavior, tax benefits. Objetivo – Este estudo analisa o comportamento de cidadãos em relação à emissão de notas fiscais de vendas no contexto da colaboração com a Administração Tributária portuguesa para o cumprimento fiscal. Especificamente, abordamos duas questões da pesquisa: i) identificamos os determinantes da solicitação de notas fiscais com ou sem o número de identificação fiscal por contribuintes únicos; e (ii) identificamos características sociodemográficas que estão associadas a esses comportamentos. Referencial teórico – Esta pesquisa se baseia nos insights do trabalho sobre cumprimento fiscal e do trabalho empírico sobre as motivações dos contribuintes para solicitar nota fiscal de vendas. Metodologia: O estudo utilizou o método de pesquisa e os dados foram coletados por meio de um questionário disponibilizado em uma plataforma eletrônica. O estudo emprega análise do componente principal e análise de clusters em uma amostra de 240 contribuintes individuais portugueses. Resultados: Os resultados mostram que solicitar nota fiscal é um fenômeno complexo, já que está associado a motivações intrínsecas...