Compliance with Endogenous Audit Probabilities
实验研究面对面合规场景（如海关）中，内生审计概率对报告行为的影响，发现当受试者认为自身行为影响审计概率时，合规率提升约80%，且主要源于对自身表现影响审计概率的考虑。
Abstract In this paper, we study the effect of endogenous audit probabilities on reporting behavior in a face‐to‐face compliance situation, such as at customs. In an experimental setting in which underreporting has a higher expected payoff than truthful reporting, we find an increase in compliance of about 80 percent if subjects have reason to believe that their behavior towards an officer influences their endogenous audit probability. Higher compliance is driven by considerations about how their own appearance and performance affect their audit probability, rather than by the social and psychological effects of face‐to‐face contact.