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This research note investigates the relationship between the constructs of professional skepticism and client advocacy as they relate to accountants’ roles as auditors and tax professionals. Although Pinsker, Pennington, and Schafer (2009) implicitly treat advocacy and professional skepticism as opposing constructs, the purpose of this research note is to explicitly examine whether an accounting professional can be both a professional skeptic and a client advocate. Two hundred and six experienced accounting professionals with a mixture of accounting and tax backgrounds responded to a client advocacy scale (Pinsker et al., 2009) and a professional skepticism scale (Hurtt, 2010). Results indicate that while tax professionals have higher levels of client advocacy than auditors, both groups have similar levels of professional skepticism. Moreover, no correlation emerges between participants’ responses to the advocacy and the full professional skepticism scale or five of its six sub-scales. These results provide evidence that client advocacy is a separate and distinct construct from professional skepticism. These findings have implications for behavioral accounting researchers by demonstrating that these two constructs are not related; thus, it is important to separately measure client advocacy and professional skepticism when they are relevant to a research question.

This research explores the expectation gap between tax clients’ motivations to hire tax preparers versus tax preparers’ perceptions of those client motivations. The study builds on limited previous research by examining preparers primarily from local firms rather than focusing solely on large international firms. The Gaps Model of Service Quality provides the theoretical lens for the paper. We employ the recently developed Taxpayer Motivation Scale (TMS) to measure four client motivations to hire a preparer: (1) saving money, (2) saving time, (3) legal compliance, and (4) protection from the IRS. We measure expectation gaps for those four motivations using matched tax preparer–tax client dyads.

We employ statistical sub-group analyses to investigate the effects of both clients’ and preparers’ demographic characteristics that influence tax-expectation gaps. Results suggest client gender plays a noteworthy role in predicting many of the gaps. In addition, complexity of tax returns, children in the home, and client perceptions of tax-preparer advocacy help explain gaps. Finally, female preparers appear to be relatively more sensitive to client needs. We conclude that tax preparers need to (1) better understand their clients’ motivations for hiring them and (2) reexamine marketing efforts to educate clients about preparer credentials and potential strategy options for tax preparation.

This paper aims to show the particular difference Independent Mental Capacity Advocates (IMCA) can make towards specific decisions which some acquired brain injury clients, who are eligible for the IMCA service, experience.

A case study is highlighted in which the role of the IMCA is described against the background of a selective literature review on the history of advocacy in relation to its emergence as a profession. This analysis references issues of spirituality and culture.

Themes raised in the case are discussed with reference to ongoing research and these are related to the best interests of clients, and to reflexivity as a basis for the professionalisation of advocacy.

IMCA practitioners are instructed in well‐defined “best interests” situations, where an individual has no capacity, support or representation, or requires safeguarding measures in relation to certain decisions. In these cases, social, cultural, emotional, religious or spiritual factors can contribute to the decisions which need to be made.

The emerging role of the IMCA in the “best interests” process is outlined, including how health and social care professionals, or decision‐makers, may relate to, benefit from, or respond to challenges by the IMCA in supporting clients in decisions made on their behalf.

Healthcare professionals and those advocating, including IMCA, could more intentionally weigh up the values and beliefs of clients using, for example, the “best interests checklist” or by referring to “spiritual assessment”, as used increasingly by mental health ward staff and chaplains.

This study examines how three psychological factors (i.e. perceived experience quality, perceived similarity and client participation) that impact client evaluations of their recent audit experiences influence client satisfaction and trustworthiness, which, in turn, affect advocacy in an small- and medium-sized enterprise (SME) context. Furthermore, the study investigates whether the influence of the three psychological factors on client satisfaction and trustworthiness is contingent on client expertise.

The sample consisted of 744 SME executives from the following four regions: central, northern, eastern and southern Thailand. Data were collected using a survey questionnaire. Confirmatory factor analysis was conducted to ensure the reliability and validity of the scale before structural equation modeling was applied to analyze the data.

The results showed significant positive effects of the three psychological factors (perceived experience quality, perceived similarity and client participation) on client satisfaction and perceived trustworthiness. The moderating role of client expertise on the relationships is also found. More specifically, client expertise positively moderated the connections between experience quality and satisfaction, experience quality and trustworthiness and client participation and trustworthiness. Conversely, client expertise negatively moderated the similarity–satisfaction and similarity–trustworthiness relationships.

This study contributes to the audit literature by examining the role of psychological factor that impacts client satisfaction and perceived trustworthiness in the SME context. Moreover, the moderating role of client expertise is examined for the first time, providing new insights into the boundary condition of the relationship.

This article aims to review qualitative research on tax practitioners. US tax professionals have always found themselves in a uniquely ambiguous position. Unlike auditors, the espousal of service to the public interest is not constantly articulated. Unlike management consultants, the devotion that practitioners can have to their clients’ interest cannot be unconstrained. Tax practitioners are expected to help clients minimize their tax liabilities, while simultaneously assisting the government collect fair shares of tax revenue. Using semi-structured interviews, the paper examines the nuance of this navigation. Practitioners struggle to serve two masters, albeit imperfectly. The qualitative nature of relationships looms as a disproportionally important factor, often neglected in normative accounts and empirical evaluations

Semi-structured interviews with tax practitioners.

Practitioners struggle to serve two masters, albeit imperfectly. Where they strike the balance is difficult to predict, as people differ in how aggressive they are willing to be. Practitioners want to be ethical and rarely are willing to take positions that they perceive to be dangerous to their livelihood. The fear of audits is also shared. The qualitative nature of relationships looms as a disproportionately important factor, and one that is not well-appreciated in the literature.

More study of a qualitative nature is needed. Students need to be given a better idea of the conflicts that exist in practice on a daily basis. More work is needed that exposes the importance of the client interface and the limited value of tax research outside of the marketplace.

The long-term relationship with clients is very important to how tax practitioners approach the ambiguities of the tax law. How tax practitioners decide what is worth an investment of their time is under-studied

The extent to which we can ask individuals to protect the integrity of the tax collection process is debatable as long as they are compensated by self-interested taxpayers. The limits of ethical codes should be revisited in such a complex world.

Actually listens to working professions describe their world.

This chapter investigates the effect of moral reasoning of tax professionals on the aggressiveness of their reporting recommendations. The findings of the study indicate moral reasoning influences the aggressiveness of tax reporting decisions separate from the influence of client pressure. As the level of moral reasoning increases, the aggressiveness of the reporting position is found to0 decrease. Contrary to prior research, client pressure is not related to tax reporting aggressiveness. Failure to observe this relationship may signal a shift in behavior resulting from the intense public and regulatory scrutiny at the time of data collection which was in the immediate aftermath of the Enron scandal.

Researchers and practitioners have traditionally maintained that organizational buying requires rational decision-making. However, individuals at organizations make decisions daily applying a confluence of rationalizations and emotions. This study aims to address the roles of personal feelings, facts and emotional advertising content in the organizational decision-making process.

In two studies, the authors apply both qualitative and quantitative methods to explore emotional and cognitive reactions to advertising. In Study 1, depth interviews were conducted with marketing and advertising content developers from a Fortune 100 technology company. In Study 2, a web-based survey was sent out to a Fortune 100 company’s buyer panel.

Results suggest that advertising using emotion-based themes helps to foster brand engagement tendencies and advocacy for a brand. Findings also demonstrate that organizational status (C-level executive’s vs non-C-level employees) moderates the relationship between buyers’ reliance on facts and their receptivity to advertising using emotion-based themes, such that reliance on facts increases the appeal of emotional advertising.

This research contributes to the organizational buying literature by addressing the dearth of research on the role of emotions in organizational decision-making and providing insight into the role of advertising in business-to-business (B2B) decision-making.

These results imply that advertising incorporating emotion-based themes provide meaningful information to B2B buyers and is especially effective when targeted at buyers at higher levels in an organization.

B2B buying behavior has traditionally been considered a rational undertaking. This research explores how decision-making orientation and the presence of advertising using emotion-based themes help to foster engagement and advocacy for the brand.

The purpose of this paper is to investigate how service professionals involved in the provision of services to clientele who use solvents and are often without stable housing understand the process of healing and recovery in their work.

Using a narrative methodology, semi-structured interviews were conducted with 12 human service professionals (i.e. social workers, case managers, etc.) employed in providing recovery-based services to individuals who use volatile solvents.

Despite the dominant cultural story about “street addicts” and solvent users’ limited possibilities for recovery, professionals indicate that they view their clients as “just like everyone else.” The dominant storyline was that of advocating for the capability of the client group. These stories are discussed in relation to hope for professionals who provide health and housing services to clientele with complex and multi-systemic needs.

The findings have implications for how human service providers maintain hope and purpose in their work with stigmatized populations (e.g. homeless individuals, those with alcohol or other drug-related problems). This study highlights how human service professionals make sense of their role in their work and how they maintain hope for themselves and for the recovery of the clientele they work alongside.

This chapter presents a seven-part case developed for use in a graduate-level tax planning class. The case is organized in a taxpayer/business “life-cycle” approach. Over the semester the case follows a married couple as they consider a number of investments, start a business, and expand the business. As the case progresses, the couple faces increasingly complex tax and business issues. The couple eventually winds down their involvement in the business and begins to plan for their retirement years. This chapter also provides a review of behavioral tax research published in the top accounting journals over the period 2004–2013. The chapter concludes with a discussion of how the case could be adapted by behavioral tax researchers in their research programs and perhaps by accounting firms in their training programs.