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

By T.M. Porcano

''Advances in Taxation'' publishes articles facing all points of taxation. Articles can handle tax coverage concerns on the federal, kingdom, neighborhood, or overseas point. The sequence basically publishes empirical stories that handle compliance, computing device utilization, schooling, criminal, making plans, or coverage concerns. those reviews regularly contain interdisciplinary study that includes theories from accounting, economics, finance, psychology, and/or sociology. even if empirical stories are basically released, analytical and historic manuscripts also are welcome.

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Extra resources for Advances in Taxation, Vol. 12

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Of the 230 returned surveys, only one was deemed unusable. This respondent added extensive comments to each question and often marked two answers. Two other subjects were omitted from the sample due to the fact that they reported only obtaining a high school degree. These subjects most likely represent the proa-professional category, while the focus of the study is on prolcssional tax return preparers. 6. The use of one scale to measure client versus IRS pressure is based on the assumption stated earlier in the paper that the tax practitioner's role lies somewhere between that of government agent and taxpayer advocate.

1984. Evidence on the nature of professional judgment in public accounting. Auditing Research Symposium 1984, 181-212. Champaign, IL: College of Commerce and Business Administration. , and J. Newton. 1994. An empirical exploration of complex accountability in public accounting. , and V. Milliron. 1989. Tax preparers: Government agents or client advo cares? Journal ofAccountam'y 167: 76-82. , and S. Kaplan. 1991. Experimental evidence on the effects of accountability on auditor judgments. Auditing; A Journal of" Practice and Theot3' 10: 96-113.

First, large firms within the greater Indianapolis area were chosen at random. One researcher visited the firms and requested participation from their tax professionals. If a firm agreed to participate, the estimated number of surveys that could be completed by tax professionals was left at the office. A total of 230 surveys were hand-delivered in this manner. Second, a mailing list of accounting firms was requested and received from the Indiana CPA Society. The list also included the number of individuals from each firm that were members of the Indiana CPA Society.

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