Search results

1 – 10 of 57
To view the access options for this content please click here
Book part

Donna D. Bobek, Amy M. Hageman and Charles F. Kelliher

In this study, we develop reliable scales for measuring taxpayers' social norms toward tax compliance and explore the effect of social desirability bias and several…

Abstract

In this study, we develop reliable scales for measuring taxpayers' social norms toward tax compliance and explore the effect of social desirability bias and several methodological issues that may affect behavioral tax and accounting studies. This study provides theoretical specificity to a potentially “decisive” (Alm & McKee, 1998) influence on tax compliance by drawing on Cialdini and Trost's (1998) taxonomy of social norms in developing our scale items. We describe in detail the methods that we used to develop these scales. On the basis of the responses of 218 experienced taxpayers, our results identify four separate social norm dimensions that correspond with the four social norm constructs identified by Cialdini and Trost. We also consider the effect of social desirability bias and find that these effects are mild for experienced taxpayers and are not directly related to compliance intentions. Finally, we also manipulate both the order of the items presented in the experiment and the form (online or paper-based) of the experimental instrument. While order and form effects do not interfere with the interpretation of the influence of social norms on tax compliance, we do find a significant presentation order effect driven by the paper condition, which suggests that online data collection may be preferable to uncontrolled paper and pencil administration.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78052-086-5

To view the access options for this content please click here

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78052-086-5

To view the access options for this content please click here
Book part

Donna D Bobek and Richard C Hatfield

Prior research has identified a number of variables that influence tax professionals’ judgments. However, these variables have usually been examined in isolation. This…

Abstract

Prior research has identified a number of variables that influence tax professionals’ judgments. However, these variables have usually been examined in isolation. This study has two main findings. First, using a structured questionnaire that allows for the collection of variables related to actual tax planning engagements, this study validates the findings of numerous laboratory studies using factor and regression analysis. Factors representing risks and rewards associated with the client and the IRS, along with task characteristics and client aggressiveness significantly affect the aggressiveness of tax advice given to clients. Second, tax professionals do not appear to charge a premium for aggressive tax advice. However, regarding the fee charged, a significant gender effect is found even after controlling for time spent on the engagement, experience, firm size and education.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84950-280-1

To view the access options for this content please click here
Book part

Donna D. Bobek, Richard C. Hatfield and Sandra S. Kramer

As with most professional service occupations, liability claims are a major concern for accounting professionals. Most of the academic research on accountants…

Abstract

As with most professional service occupations, liability claims are a major concern for accounting professionals. Most of the academic research on accountants’ professional liability has focused on audit services. This study extends research on accountants’ professional liability by examining liability claims arising from the provision of tax services. In addition to a descriptive analysis, the current study explores the role of merit in tax malpractice litigation. Hypotheses are developed based on the legal construct of claim merit, which requires the presence of accountant error and damages as a result of that error for a claim to be considered meritorious. The hypotheses are tested using logistic and OLS regression of 89 actual claims filed with an insurer of tax professionals. The results suggest that the components of merit are significant in determining both the presence of compensatory payments to the client and the dollar amount of those payments, although the hypothesized interaction effect is only significant for the dollar amount of compensatory payments.

Details

Advances in Taxation
Type: Book
ISBN: 978-0-76231-134-7

To view the access options for this content please click here

Abstract

Details

Advances in Taxation
Type: Book
ISBN: 978-0-76230-774-6

To view the access options for this content please click here
Book part

Abstract

Details

Advances in Taxation
Type: Book
ISBN: 978-0-76231-134-7

To view the access options for this content please click here

Abstract

Details

Advances in Taxation
Type: Book
ISBN: 978-0-76231-134-7

To view the access options for this content please click here

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84950-280-1

To view the access options for this content please click here
Book part

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84950-280-1

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-393-8

1 – 10 of 57