An examination of tax professionals' judgments: The role of experience, client condition and reciprocal obligation

1993 ◽  
Vol 7 (3) ◽  
pp. 341-357 ◽  
Author(s):  
D. Jordan Lowe ◽  
Philip M. J. Reckers ◽  
Robert W. Wyndelts
Keyword(s):  
Tax Professionals

Do Tax Professionals Act Like Auditors when Evaluating Tax-Related Audit Evidence?

2021 ◽  
Author(s):  
Donna D. Bobek ◽  
Laura N. Feustel ◽  
Scott D. Vandervelde
Keyword(s):  
Income Tax ◽  
Team Member ◽  
Financial Statement ◽  
Functional Area ◽  
Professional Skepticism ◽  
Tax Professionals ◽  
Audit Evidence ◽  
Client Advocacy

The audit of the financial statement income tax accounts is ultimately the responsibility of the audit engagement team; however, tax professionals are often involved because of their knowledge of the tax functional area. Auditors are expected to exercise professional skepticism and independence when performing audits, while tax professionals are expected to be advocates for their tax clients. This study investigates whether the auditor and/or tax professionals’ typical role influences how they evaluate evidence on an audit engagement, especially when provided evidence by individuals with whom they are closely affiliated. The results of an experiment with experienced auditors and tax professionals, suggest that despite differing in their trait skepticism and client advocacy attitudes, tax professionals and auditors make similar judgments when in the role of an audit engagement team member. We also find evidence both auditors and tax professionals are more persuaded by individuals with whom they have a closer affiliation.

The Role of Client Advocacy in the Development of Tax Professionals’ Advice

2010 ◽  
Vol 32 (1) ◽  
pp. 25-51 ◽  
Author(s):  
Donna D. Bobek ◽  
Amy M. Hageman ◽  
Richard C. Hatfield
Keyword(s):  
Decision Making Process ◽  
Client Characteristics ◽  
Attitude Theory ◽  
Primary Responsibility ◽  
Evidence Evaluation ◽  
Tax Professionals ◽  
Decision Outcomes ◽  
Client Advocacy ◽  
Context Specific

ABSTRACT: A primary responsibility of tax professionals is to be an advocate for their clients (AICPA 2000). Prior studies have shown mixed results on how the advocate role influences tax professionals’ decision processes and outcomes (e.g., Cloyd and Spilker 1999; Davis and Mason 2003; Barrick et al. 2004; Kahle and White 2004). In this study, we consider how advocacy may be at least partially context-specific, introduce the construct of client-specific advocacy, and thoroughly examine the influence of advocacy attitudes on a number of steps in the judgment and decision-making process. Consistent with attitude theory, we report experimental results that suggest client characteristics influence tax professionals’ advocacy attitudes. We also find that client-specific advocacy influences process variables such as the weighting of evidence and decision outcomes such as the recommendation of tax advice. The results of the study indicate that tax professionals may be unintentionally influenced by client attributes when making judgments and may have difficulty separating their advocacy and evidence evaluation roles.

Effects of Dispositional Motivation on Knowledge and Performance in Tax Issue Identification and Research

2011 ◽  
Vol 33 (1) ◽  
pp. 25-50 ◽  
Author(s):  
Robert H. Ashton ◽  
Michael L. Roberts
Keyword(s):  
Professional Practice ◽  
Research Performance ◽  
First Year ◽  
Accounting Research ◽  
Monetary Rewards ◽  
Individual Trait ◽  
Tax Professionals ◽  
And Performance ◽  
Tax Research

ABSTRACT: Previous accounting research on how motivation affects judgment/decision making performance has examined the influence of temporal incentives such as monetary rewards and accountability. We extend this line of research by examining dispositional motivation—the stable individual trait of achievement striving. We first examine whether dispositional motivation affects the extent to which beginning tax professionals acquire tax knowledge over the course of their academic pursuits and first year of professional practice. This aspect of knowledge acquisition has not previously been examined in accounting research. We expect that knowledge differences, in turn, will predict performance in tax issue identification and in tax research. In addition, we hypothesize dispositional motivation will have a direct effect on tax research performance, but not on issue identification. Finally, we hypothesize dispositional motivation will be mediated by task-relevant knowledge in tax research. With one exception, all the hypotheses are met. We conclude by discussing further avenues for research on the role of dispositional motivation in accounting settings.

Role of dactinomycin in the improved survival of children with Wilms' tumor

JAMA ◽  
1966 ◽  
Vol 195 (12) ◽  
pp. 1005-1009 ◽  
Author(s):  
D. J. Fernbach
Keyword(s):  
Wilms Tumor

Role of the allergist in diagnosis and management of patients with uveitis

JAMA ◽  
1966 ◽  
Vol 195 (3) ◽  
pp. 167-172 ◽  
Author(s):  
T. E. Van Metre
Keyword(s):  
Diagnosis And Management

The power of norms to sway fused group members

2018 ◽  
Vol 41 ◽  
Author(s):  
Winnifred R. Louis ◽  
Craig McGarty ◽  
Emma F. Thomas ◽  
Catherine E. Amiot ◽  
Fathali M. Moghaddam
Keyword(s):  
Evolutionary Anthropology ◽  
Normative Systems ◽  
Violent Extremism ◽  
Identity Fusion ◽  
Group Members

AbstractWhitehouse adapts insights from evolutionary anthropology to interpret extreme self-sacrifice through the concept of identity fusion. The model neglects the role of normative systems in shaping behaviors, especially in relation to violent extremism. In peaceful groups, increasing fusion will actually decrease extremism. Groups collectively appraise threats and opportunities, actively debate action options, and rarely choose violence toward self or others.

Elaborating the role of reflection and individual differences in the study of folk-economic beliefs

2018 ◽  
Vol 41 ◽  
Author(s):  
Kevin Arceneaux
Keyword(s):  
Decision Making ◽  
Individual Differences ◽  
Cognitive Processes ◽  
Evolutionary History ◽  
Behavioral Responses ◽  
History Of ◽  
Economic Beliefs

AbstractIntuitions guide decision-making, and looking to the evolutionary history of humans illuminates why some behavioral responses are more intuitive than others. Yet a place remains for cognitive processes to second-guess intuitive responses – that is, to be reflective – and individual differences abound in automatic, intuitive processing as well.

The role of affect in feelings of obligation

2020 ◽  
Vol 43 ◽  
Author(s):  
Stefen Beeler-Duden ◽  
Meltem Yucel ◽  
Amrisha Vaish
Keyword(s):  
Positive Emotions ◽  
The Creation ◽  
Sense Of Obligation

Abstract Tomasello offers a compelling account of the emergence of humans’ sense of obligation. We suggest that more needs to be said about the role of affect in the creation of obligations. We also argue that positive emotions such as gratitude evolved to encourage individuals to fulfill cooperative obligations without the negative quality that Tomasello proposes is inherent in obligations.

Refining our understanding of the “elephant in the room”

2020 ◽  
Vol 43 ◽  
Author(s):  
Andrew Whiten
Keyword(s):  
Social Cognition ◽  
Cultural Evolution ◽  
Cognitive Abilities ◽  
Critical Factors ◽  
Technological Culture

Abstract The authors do the field of cultural evolution a service by exploring the role of non-social cognition in human cumulative technological culture, truly neglected in comparison with socio-cognitive abilities frequently assumed to be the primary drivers. Some specifics of their delineation of the critical factors are problematic, however. I highlight recent chimpanzee–human comparative findings that should help refine such analyses.

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