By Vicky Arnold
"Advances in Accounting Behavioral study" publishes caliber articles encompassing all components of accounting that contain concept from and give a contribution wisdom and figuring out to the fields of utilized psychology, sociology, administration technology, and economics. The sequence promotes study that integrates accounting concerns with organizational habit, human judgment/decision making, and cognitive psychology. quantity 7 includes papers on numerous behavioral accounting subject matters together with tax, monetary, audit, forensic, and managerial accounting. One paper within the region of taxation is an insightful examine the effect of the earned source of revenue tax credits within which the authors amassed the knowledge from low-income person taxpayers. the opposite taxation paper examines the variables that impact tax expert judgments. This quantity additionally encompasses a paper reading the behavioral implications of other going challenge reporting codecs, a very well timed factor as many nations fight with how you can make monetary reporting extra obvious. one other learn examines how forensic specialists at specialist provider agencies verify the standards that point out financial plan fraud. 3 study reviews reading functionality in a managerial surroundings also are suggested. One investigates the variations among person and collective budgeting judgements with admire to budgetary slack production and job functionality; a moment examines stipulations that have an effect on funds staff functionality; and a 3rd examines even if superiors who evaluation the functionality in their subordinates think about info asymmetry. the ultimate paper develops an insurance prone version that identifies the gaps in expectancies among clients and companies of insurance providers. total, those papers supply attention-grabbing perception into the issues tested.
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Additional resources for Advances in Accounting Behavioral Research, Volume 7 (Advances in Library Administration & Organization)
A. (1992). Tax evasion and inequity. Journal of Economic Psychology, 13, 521–543. , & Ajzen, I. (1975). Belief, attitude, intention and behavior. In: An Introduction to Theory and Research. Boston, MA: Addison-Wesley. Fischer, C. , & Mark, M. (1992). Detection probability and taxpayer compliance: A literature review. Journal of Accounting Literaturel, 11, 1–46. General Accounting Office Reports (GAO) (1997). GAO Reports on EIC Usage. TNT 97, 119–179. (GAO/GCD-97-69). Release Date: May 16, 1997 (Doc 97-17840).
However, there is a lack of consensus within the extant literature as to whether or not taxpayers are even seeking aggressive Determinants of Tax Professionals’ Advice Aggressiveness and Fees 33 advice from tax professionals. Schisler (1995) found that taxpayers in his study were more aggressive than tax professionals. On the other hand, Hite (1992) reported that taxpayers do not demand aggressive advice. With this review of the literature as a backdrop, the second objective of the present study is to determine whether the fees charged by tax professionals are related to the aggressiveness of their advice.
Frischmann, P. , & Frees, E. W. (1999). Demand for services: Determinants of tax preparation fees. ), 1–23. , & Webb, A. (2001). Evidence about auditor-client management negotiation concerning client’s financial reporting. Journal of Accounting Research, 39(3), 535–563. Helleloid, R. T. (1989). Ambiguity and the evaluation of client documentation by tax professionals. The Journal of the American Taxation Association, 11, 22–36. Hite, P. A. (1992). An examination of taxpayer preference for aggressive tax advice.
Advances in Accounting Behavioral Research, Volume 7 (Advances in Library Administration & Organization) by Vicky Arnold