Read e-book online Advances in Taxation, Vol. 12 PDF

By T.M. Porcano

ISBN-10: 076230670X

ISBN-13: 9780762306701

''Advances in Taxation'' publishes articles facing all features of taxation. Articles can deal with tax coverage concerns on the federal, nation, neighborhood, or foreign point. The sequence basically publishes empirical stories that tackle compliance, desktop utilization, schooling, felony, making plans, or coverage matters. those reports regularly contain interdisciplinary learn that includes theories from accounting, economics, finance, psychology, and/or sociology. even though empirical stories are essentially released, analytical and historic manuscripts also are welcome.

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1994. The effects of increased sanctions on paid tax preparers: Integrating economic and psychological factors. Journal of the American Taxation Association 16: 41-66. , K. Hackenbrack, and M. Nelson. 1995. The ability of professional standards to mitigate aggressive reporting. Accounting Review 70: 227-248. , D. LaRue, and P. Reckers. 1989. An empirical examination of the influence of selected economic and noneconomic variables on decision making by tax Multiple Accountability Pressures and Tax Return Preparation Decisions 49 professionals.

2. Larger CPA firms are more likely to service larger clients that may have greater incentive and opportunity to "shop" fur better tax services. These firms are more likely to operate in larger communities where competition for clients is often fierce. In contrast, small CPA titans in smaller communities tend to develop codependent business relationships with their clients, who are less likely to consider switching to another accounting firm. 3. The more times that a tax return is reviewed within the hierarchical structure of the accounting firm, the more times the practitioner may have to explain his/her actions.

1988; Duncan et al. 1989) to take less aggressive tax positions. The impact of these multiple accountability pressures on the tax practitioner may depend on how the individual views noncompliance with the 1RS. Noncompliance with the IRS does not necessarily infer that an action is wrong or unethical (Schweikart 1992). However, some tax practitioners may view noncompliance as unethical; Lampe and Finn (1992) and Lampe (1994) suggest that accountants may self-select into a role-based profession in which deviations from the rules are discouraged.

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Advances in Taxation, Vol. 12 by T.M. Porcano


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