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Auditing Santa

Dianne Dean (Beechworth, Australia)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 23 October 2009

2382

Abstract

Purpose

The purpose of this paper is to investigate the application of taxation legislation to a mythical character.

Design/methodology/approach

The paper takes the form of humorous fiction.

Findings

The paper suggests that different understanding of concepts can produce unexpected results.

Research limitations/implications

Taxation legislation is difficult to apply to mythical characters.

Originality/value

The paper is a humorous story designed for Christmas reading.

Keywords

Citation

Dean, D. (2009), "Auditing Santa", Accounting, Auditing & Accountability Journal, Vol. 22 No. 8, pp. 1311-1314. https://doi.org/10.1108/09513570910999337

Publisher

:

Emerald Group Publishing Limited

Copyright © 2009, Emerald Group Publishing Limited

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