The Interactive Effect of Time Pressure and Client Preference on Tax Professionals' Information Search Emphasis, Judgments, and Recommendations

ABSTRACT Tax professionals commonly search large databases of information to identify tax authority necessary to provide compliance and planning advice to clients. Prior research indicates tax professionals' information search processes are subject to confirmation bias in the direction of client preferences and that this bias can lead professionals to make overly aggressive recommendations. However, very little is known about how time pressure may affect tax professionals' judgment and decision-making processes. This study contributes to practice and to the time pressure and decision bias literatures by providing theory and evidence that increasing time pressure leads to confirmation bias during tax information search and that time pressure enhanced confirmation bias affects recommendations through professionals' assessments of the evidential support for the client-preferred position. With an understanding of how time pressure can influence confirmation bias in information search, professionals and their firms can take steps to manage time pressure and its potential biasing effects.

Image Recommendation Model for Social Media

In recent years, social networks based on images are the most popular social interfaces. With colossal pictures transferred regular, understanding client’s inclinations on client produced pictures and causing suggestions to have become a critical need. In fact, many composite models have been proposed to intertwine different sorts of side data like image visual representation, social networks and client-image historical behavior for developing the performance of image recommendation. However, due to the special attributes of the client produced images in social interfaces, prior studies failed to identify the complex angles that impacts the client’s preferences. In addition, the greater part of these half and half models depended on predefined loads in consolidating various types of data, which for the most part brought about problematic suggestion execution in this paper we construct a recommended model based on the hierarchy of social images. In addition to latent client intrigue demonstrating in the well-known matrix factorization-based proposal, we distinguish three key angles (i.e., Trending history, user’s appraisal and owner admiration) that influence every client's latent preferences, where every aspect summarizes a logical factor from the complex connections among clients and images. From that point forward, we structure a hierarchical attention network that normally reflects the hierarchical relationship of client’s latent interest with the distinguished key viewpoints. Finally, we identified three social contextual aspects that influence a client’s preference to an image from heterogeneous data: Trending history, user’s appraisal and relevance recommendation, we designed a hierarchical attention network to recommend images according to client preference.

INFORMATION SEARCH BEHAVIOR AND TAX CONSULTANTS’ RECOMMENDATION: EXPERIMENTAL EXAMINATION ON THE ROLE OF SOCIAL NORMS

This study examines the influence of client preference with respect to information search behavior and subsequent tax recommendation. Prior studies have identified that tax consultants exhibit confirmation bias in their information search processes, which is explained by the theory of motivated reasoning (Kunda, 1990). However, that theory does not take into consideration responses of tax consultant that are attributable to the way clients present their preferences. This study fills the gap by proposing a social norm activation model which can help to foster a better understanding of the nature of the confirmatory behavior. To accomplish this purpose, study participants role-played as advisors on a tax compliance task. The experiment used aweb-based instrument that involved 82 tax professionals. Results showed that tax consultants engaged inlower confirmation bias when they received an explicitly preference statement from their client than those who received an implicit statement. Furthermore, the former tax consultants recommended a more conservative tax position than the latter. These findings underscore the importance of social norm in a professional tax work environment. As a practical contribution, these findings suggest that the beliefs and norms of tax professionals influence the way they do their work.

THE EFFECT OF PROFESSIONAL SKEPTICISM, EXPERTISE, AUDIT FEE, AND AUDIT RISK ON AUDITOR’S OPINION WITH CLIENT PREFERENCE AS MODERATOR

The purposes of this study are to determine the effect of professional skepticism, expertise, audit fee, audit risk on the auditor’s opinion, and to determine preference client as the moderating variable on the effect of professional skepticism, expertise, audit fee, and audit risk on the auditor’s opinion. It is an empirical study on the public accountant firms and the Audit Board of the Republic of Indonesia (BPK RI) Representative Office in Palembang, South Sumatra, Indonesia. This study developed associative hypotheses and tested them. The data consisted of primary data and secondary data. The population of this research was the auditors of public accountant firms and BPK RI in Palembang. Totally, 111 respondents were involved. The techniques used for collecting the data were in-depth interviews, questionnaires, and documentation. The techniques used for analyzing the data were quantitative analysis and qualitative analysis. This study indicates that professional skepticism insignificantly affects the auditor’s opinion, expertise significantly affects the auditor’s opinion, audit fee significantly affects the auditor’s opinion, and audit risk significantly affects the auditor’s opinion. Furthermore, there is no significant relationship on the auditor’s opinion from the interaction between the client preference and professional skepticism and expertise. Meanwhile, client preference is a quasi-moderator on the influence of audit fee and audit risk on the auditor’s opinion.

Preferences

Client preferences in psychotherapy reflect specific conditions and activities that clients desire in their treatment, with increasing evidence pointing to preference accommodation as facilitating psychotherapy outcomes. This updated meta-analysis establishes the magnitude of the effect of client preference accommodation in psychotherapy. Based on data from 53 studies and over 16,000 clients, preference accommodation was associated with fewer treatment dropouts (odds ratio = 1.79) and more positive treatment outcomes (d = .28). The chapter provides case examples of preference accommodation, limitations of the research, diversity considerations, and practice recommendations for working with client preferences.

An automated, electronic, client-centred results delivery system saves time and improves workflow

Background Traditional result notification methods, such as telephone calls, return visits and individualised emails or Short Message Service (SMS) texts, can be time consuming and may not align with client preference. We conducted a cross-sectional survey of our clients that showed that many clients prefer negative results by SMS or email, with the option to call or attend in person for positive results. Methods: We developed an innovative result-robot module in the electronic medical record that reads the electronic result and, using predefined algorithms, determines which SMS or email result template to send to the client. Results and Conclusion: Delivering automated negative results resulted in a 41% decrease in the number of clients calling for their results, demonstrating a significant efficiency gain.

Faktor-Faktor Yang Mempengaruhi Pertimbangan Auditor Dalam Mengevaluasi Bukti Audit Pada Kantor Akuntan Publik: Studi Empiris di Jawa Tengah dan DIY

This study aims to provide empirical evidence that: Analysis of Factors Affecting Auditor Consideration in Evaluating Audit Evidence At KAP Central Java and DIY. The research location used is Public Accounting Firm in Central Java and DIY. The population in this study is the overall auditor who works in Public Accounting Firm in Central Java and and DIY. The technique in sampling is Purposive Sampling. The sample used in this study is 82 auditors. The research instrument was tested by using validity test and reliability test. As for the classical assumption test used normality test, multicolonierity test, heteroscedasticity test and autocorrelation test. The data of this research were analyzed by multiple linear regression and t test. The result of hypothesis analysis is Persuasion on Client's preference, Pressure of Obedience, Audit Experience and Skepticism individually have a positive and significant impact on Auditor Consideration in Evaluating Audit evidence. The result of test of R2 shows variables of Persuasion on Client's preference, Pressure of Obedience, Audit Experience, Skepticism can give 77.4% influence to Auditor's Consideration in Evaluating Audit Audit, while the rest of 22.6% is influenced by other factors not examined, for example competence , professionalism, and task complexity.Keywords: Auditor's Consideration In Evaluating Audit Evidence, Persuasion on Client Preference, Pressure of Obedience, Audit

Systematic Changes in Preference for Schedule-Thinning Arrangements as a Function of Relative Reinforcement Density

We treated destructive behavior maintained by both social-positive (i.e., access to tangibles) and social-negative (i.e., escape from demands) reinforcement in an individual diagnosed with autism spectrum disorder using functional communication training (FCT). We then thinned the schedule of reinforcement for the tangible function using a multiple schedule (mult FCT) and later thinned the availability of escape using a chained schedule (chain FCT). Both treatments proved effective at maintaining functional communicative responses while decreasing destructive behavior to near-zero levels. In addition, treatment effects maintained when we rapidly thinned mult FCT to the terminal schedule. Throughout chain-FCT schedule thinning, we assessed client preference for each schedule-thinning arrangement (mult FCT or chain FCT) using a concurrent-chains procedure. Client preference reliably shifted from chain FCT to mult FCT as the response requirement increased and the proportion of session spent in reinforcement began to favor mult FCT. We discuss the clinical implications of these findings.