How Client Advocacy Attitudes and a Foreign Decision Environment Affect Auditor Judgement

2015 ◽  
Author(s):  
Robin Litjens ◽  
Robert E. Pinsker ◽  
Ferdy van Beest
Keyword(s):  
Decision Environment ◽  
Client Advocacy

Mr. and Mrs. Smith: A Student Introduction to Federal Tax Compliance and Documentation

2015 ◽  
Vol 31 (1) ◽  
pp. 119-132 ◽  
Author(s):  
Michaele L. Morrow ◽  
Shane R. Stinson
Keyword(s):  
Communication Skills ◽  
Professional Practice ◽  
Income Tax ◽  
Tax Compliance ◽  
Personal Income Tax ◽  
Initial Information ◽  
Face To Face ◽  
Client Advocacy ◽  
Tax Practice

ABSTRACT In this case, students assume the role of new accounting staff tasked with the preparation of a personal income tax return and supporting documentation for a client of their firm. Students are provided prior year work papers and client communications, a copy of the prior year's tax return, as well as a letter and supporting documents from the client for the current year. To complete the case, students generate questions based on the initial information provided, meet face-to-face with the client, and roll forward a set of electronic work papers before submitting a complete current year engagement file for senior review. This case adds work papers and client interaction to the traditional tax compliance case to reinforce both the technical and communication skills valued in professional practice. The formulation of questions for the client also allows students to practice discussing technical topics in a non-technical manner and underscores the required balance between attitudes of client advocacy stressed in professional tax practice and legal requirements for “good-faith” tax return reporting. This case is appropriate for an individual income tax course at either the undergraduate or graduate level, and can be easily adapted to increase or decrease difficulty.

Social Policies, Social Services, and the Law

1978 ◽  
Vol 59 (9) ◽  
pp. 523-529 ◽  
Author(s):  
Rosemary Creed Lukton
Keyword(s):  
Social Change ◽  
Social Work ◽  
Social Services ◽  
Social Policies ◽  
Client Advocacy ◽  
The Law

Adapting social work techniques to the preparation of a legal suit can serve as a mechanism for client advocacy and contribute to social change

scholarly journals ASSESSING REAL ESTATE INVESTMENT ALTERNATIVES: A MULTI-CRITERIA AND MULTI-STAKEHOLDER DECISION AID TOOL

2020 ◽  
Vol 12 (1) ◽  
Author(s):  
Vasileios A. Mantogiannis ◽  
Fotios A. Katsigiannis
Keyword(s):  
Real Estate ◽  
Financial Performance ◽  
Investment Decision ◽  
Investment Decisions ◽  
Real Estate Investment ◽  
Solution Approach ◽  
Decision Environment ◽  
Multi Stakeholder ◽  
The Uk ◽  
Severe Uncertainty

Investment decisions in private real-estate demand the consideration of several qualitative and quantitative criteria, as well as the different or even conflicting interests of the participating stakeholders. Meanwhile, certain indicators are subject to severe uncertainty, which will eventually alter the expected outcome of the investment decision. Even though multi-criteria decision making (MCDM) techniques have been extensively used in real-estate investment appraisals, there is limited evidence from the private rented sector, which constitutes a large part of the existing real estate assets. The existing approaches are not designed to capture the inherent variability of the decision environment, and they do not always achieve a consensus among the participating actors. In this work, through a rigorous literature review, we were able to identify a comprehensive list of assessment criteria, which were further validated through an iterative Delphi-based consensus-making process. The selected criteria were then used to construct an Analytical Hierarchy Process (AHP) model evaluating four real world, real estate investment alternatives from the UK private rented market. The volatility of the financial performance indicators was grasped through several Monte Carlo simulation runs. We tested the described solution approach with preference data obtained by seven senior real estate decision-makers. Our computational results suggest that financial performance is the main group of selection criteria. However, the sensitivity of the outcome indicates that location and property characteristics may greatly affect real estate investment decisions.

Sign in / Sign up

Export Citation Format

Share Document