The Tone from Above: The Effect of Communicating a Supportive Regulatory Strategy on Reporting Quality

• 成果类型: Article
• 署名作者: Van Duin, Sanne R.; Dekker, Henri C.; Wielhouwer, Jacco L.; Mendoza, Juan P.
• 署名单位: Vrije Universiteit Amsterdam
• 刊物名称: JOURNAL OF ACCOUNTING RESEARCH
• ISSN/ISSBN: 0021-8456
• DOI: 10.1111/1475-679X.12205
• 发表日期: 2018
• 页码: 467-519
• 关键词: tax compliance; enforcement strategies; field experiments; INFORMATION; care; LAW

摘要

In collaboration with the Authority for the Financial Markets in the Netherlands, we manipulate the content of official letters that instruct financial intermediaries to submit a mandatory self-assessment. As part of the Registered Report Process, we submitted our hypotheses, experimental procedure, and planned statistical analyses before data collection. We predicted that a request indicating a supportive regulatory attitude has a positive effect on reporting quality on average. We also predicted this effect to be stronger for small firms and for firms with a long-term orientation, and to become negative for firms with a short-term orientation. Planned analyses show that a supportive letter reduced reporting quality unless firms had a long-term orientation, supporting the moderating influence of time horizon, but providing no support for the expected average effect or for moderation by firm size.