Auditing Santa
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 23 October 2009
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