The effects of time pressure and knowledge on key word selection behavior in tax research

Article Abstract:

The joint and separate effects of time pressure and knowledge on the performance of tax researchers were examined. The study focused on the impact of these two variables on the ability of tax researchers to find key words that would refer them to relevant authority in a time-restricted task. In a computer interactive experiment, graduate students and tax practitioners were asked to choose relevant key words associated to a partnership tax issue. Findings suggested that the tax researchers' ability to locate relevant authority in a time-restricted task can be enhanced by declarative and procedural knowledge. The link between time pressure and knowledge was revealed when participants with procedural knowledge proved better at coping with time pressure than those without such knowledge.

Analysis, Tax research, Pressure, Pressure (Physics), Online searching, Searching behavior

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The influence of client preferences on tax professionals' search for judicial precedents, subsequent judgments and recommendations

Article Abstract:

Tax professionals offer services to clients by reducing uncertainty about how clients should report transactions on their tax returns. To do this, tax professionals research applicable authorities and offer assessments to clients of the level of authoritative support for client-favorable positions. Two studies that investigate the causes and effects of confirmation bias in tax information search are presented. For the first study, it was observed that subjects' information searches focused on cases with conclusions that agree with the client's desired result (positive cases) over cases that do not agree with the client's desired result (negative cases) in spite of the fact that positive cases were no more similar to the client's facts.

Management Consulting Services, Business & Mgmt Consulting, Services, Tax consultants, Consulting services

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Do effects of client preference on accounting professionals' information search and subsequent judgments persist with high practice risk?

Article Abstract:

Previous studies have pointed out that tax and audit professionals' judgments are affected by their client's preferences. An experiment with tax professionals was conducted to examine whether high practice risk lessen these effects. Findings show that professionals tend to adjust their recommendations away from the client-preferred position regardless of practice risk, after controlling for the impact of information search.

United States, Science & research, Public affairs, Social aspects, Accountants, Auditors, Report, Confirmation bias

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