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Mitigating Advocacy Bias : = The Eff...
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ProQuest Information and Learning Co.
Mitigating Advocacy Bias : = The Effect of the Reviewer Role on Tax Professional Judgment.
紀錄類型:
書目-語言資料,手稿 : Monograph/item
正題名/作者:
Mitigating Advocacy Bias :/
其他題名:
The Effect of the Reviewer Role on Tax Professional Judgment.
作者:
Marshall, Mary E.
面頁冊數:
1 online resource (73 pages)
附註:
Source: Dissertation Abstracts International, Volume: 79-11(E), Section: A.
Contained By:
Dissertation Abstracts International79-11A(E).
標題:
Accounting. -
電子資源:
click for full text (PQDT)
ISBN:
9780438112452
Mitigating Advocacy Bias : = The Effect of the Reviewer Role on Tax Professional Judgment.
Marshall, Mary E.
Mitigating Advocacy Bias :
The Effect of the Reviewer Role on Tax Professional Judgment. - 1 online resource (73 pages)
Source: Dissertation Abstracts International, Volume: 79-11(E), Section: A.
Thesis (Ph.D.)--University of South Carolina, 2018.
Includes bibliographical references
Prior literature finds tax professionals exhibit advocacy bias, a threat to tax professionals' objectivity, which can expose accounting firms and their clients to penalties for overly aggressive tax reporting decisions. Mitigating this bias has been the topic of several prior studies; however, research thus far has focused on how reviewers identify bias within tax research memorandums (e.g., stylized writing or other obvious cues). In an experiment administered to seventy-five tax professionals, this study isolates the effect of the reviewer role and compares professionals' conclusions by role (i.e., reviewer or preparer). I find professionals who occupy the reviewer role are significantly less likely to exhibit advocacy bias than those who are in a preparer role, which suggests the reviewer role changes how professionals approach evidence evaluation. In addition, I examine the influence of accountability on tax professionals' judgments. I find initial evidence that accountability influences the likelihood of professionals' exhibiting advocacy bias.
Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018
Mode of access: World Wide Web
ISBN: 9780438112452Subjects--Topical Terms:
561166
Accounting.
Index Terms--Genre/Form:
554714
Electronic books.
Mitigating Advocacy Bias : = The Effect of the Reviewer Role on Tax Professional Judgment.
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Mitigating Advocacy Bias :
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Source: Dissertation Abstracts International, Volume: 79-11(E), Section: A.
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Prior literature finds tax professionals exhibit advocacy bias, a threat to tax professionals' objectivity, which can expose accounting firms and their clients to penalties for overly aggressive tax reporting decisions. Mitigating this bias has been the topic of several prior studies; however, research thus far has focused on how reviewers identify bias within tax research memorandums (e.g., stylized writing or other obvious cues). In an experiment administered to seventy-five tax professionals, this study isolates the effect of the reviewer role and compares professionals' conclusions by role (i.e., reviewer or preparer). I find professionals who occupy the reviewer role are significantly less likely to exhibit advocacy bias than those who are in a preparer role, which suggests the reviewer role changes how professionals approach evidence evaluation. In addition, I examine the influence of accountability on tax professionals' judgments. I find initial evidence that accountability influences the likelihood of professionals' exhibiting advocacy bias.
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