Accounting and Undocumented Work*

• 成果类型: Article
• 署名作者: Neu, Dean
• 署名单位: York University - Canada
• 刊物名称: CONTEMPORARY ACCOUNTING RESEARCH
• ISSN/ISSBN: 0823-9150
• DOI: 10.1111/j.1911-3846.2011.01076.x
• 发表日期: 2012
• 页码: 13-+
• 关键词: earnings management; UNITED-STATES; tax-avoidance; immigration; Aggressiveness; benefits

摘要

Little is known about how accounting and the employment of workers, both legal and illegal, interact in the modern market economy. Starting from the assumption that accounting-informed institutional regulations both organize and come to define particular forms of economic activity, the study first documents these regulations in one developed economy. The study then examines the strategies used by employers and workers without documents to work within and around these regulations. The study shows the salience of accounting within the domain of undocumented work. Further the analysis reveals not only the contextual factors such as needs, opportunities, and tolerance for risk that influence the adopted strategies but also how accounting-related strategies may stray beyond the justifiable and into the area of illegality. Thus the study shows how accounting-implicated strategies on the part of employers and workers without documents contribute to the functioning of the market for undocumented workers and, in many cases, make these exchanges possible.