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Costly Skepticism in the Auditing Industry

Jimmy Ryals

A batter, pitcher and umpire in a baseball game await the pitch.

Oct 2, 2024

Inside Shohei Ohtani’s Unusual Contract

Baseball’s first 50-50 player, Shohei Ohtani, may have left $50M on the table. Two Poole experts analyze his contract.
Football players run onto the field while band members cheer them on.

Sep 9, 2024

The Tax Bill for NIL

Name, imagine and likeness payments bring new wealth to college athletes—and new tax burdens.
A hand passes a wooden saucer will bills and coins to another hand.

Sep 4, 2024

What If Tips Didn’t Get Taxed?

Poole College researchers Nathan Goldman and Christina Lewellen explore the implications of a policy both presidential candidates favor.
Four Olympic medals in a display case

Aug 8, 2024

The Tax Implications of Olympic Prizes

When athletes medal at this year’s Summer Olympics, they’ll attract the eyes of the world—and tax collectors. Poole College experts unpack Olympic tax impacts.

May 14, 2024

Poole Researchers Uncover Tax Costs of Gambling

SportsHandle, a digital publication that covers legal gambling in the United States, recently highlighted Poole College research on the lose-lose tax proposition facing North Carolina gamblers.  “North Carolina doesn’t have itemized deductions for gambling,” Poole economist Nathan Goldman told SportsHandle. “There is a flat tax of 4.5 percent on gambling winnings. As an example, if…
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May 14, 2024

Why Does N.C. Tax Online Sports Bets Differently? Poole Explains.

In reporting from ABC-11 News, Poole College researchers explain why North Carolina taxes online and in-person sports gambling winnings differently. The distinction, said associate economics professor Nathan Goldman, is in what constitutes a gambling “session.” In a casino, a session begins when you walk in and ends when you cash out. It could contain multiple…
Professor Joseph Brazel talks to a gathering of scholars in an auditorium

May 14, 2024

Costly Skepticism in the Auditing Industry

Skepticism is a foundational characteristic for financial statement auditors, and it needs reinforcement. But Joseph Brazel, Jenkins Distinguished Professor of Accounting in the Poole College of Management, has found evidence that supervising auditors sometimes discourage their subordinates’ skepticism by fixating on the cost of investigations that don’t identify misstatements in the financial statements. Brazel calls…