Matches in SemOpenAlex for { <https://semopenalex.org/work/W3124733836> ?p ?o ?g. }
Showing items 1 to 73 of
73
with 100 items per page.
- W3124733836 abstract "Tax professionals provide valuable services to clients by reducing uncertainty with respect to resolving tax issues. To reduce uncertainty, tax professionals research applicable authorities (e.g., judicial precedents) and provide assessments to clients of the level of evidential support for client-favorable positions. Tax professional standards, Federal income tax regulations, and analytical models of professional tax services assume that tax professionals are able to make this assessment objectively and accurately. However, psychological research on confirmation bias suggests that tax professionals' client advocacy role may inhibit their ability to search objectively for relevant tax authority which, in turn, might inhibit their ability to assess objectively the level of evidential support for client-favorable positions. We report the results of two studies that examine causes and effects of confirmation bias in tax information search. Results of the first study indicate that subjects' information searches emphasized cases with conclusions consistent with the client's desired outcome (i.e., positive cases) over cases inconsistent with the client's desired outcome (i.e., negative cases), despite the fact that positive cases were no more similar to the client's facts. Additional analyses indicate that the extent to which subjects emphasized positive cases during their information search was positively related to their assessments of the likelihood that a neutral court would resolve the issue in the client's favor and this in turn increased the strength with which they recommended the client's preferred tax position. Results of the second study indicate that confirmation bias induced by client preferences can be strong enough to not only result in inaccurate assessments of evidential support for the client-favored position, which is problematic in and of itself, but also to lead tax professionals to make overly aggressive recommendations." @default.
- W3124733836 created "2021-02-01" @default.
- W3124733836 creator A5002066242 @default.
- W3124733836 creator A5042548305 @default.
- W3124733836 date "1999-05-19" @default.
- W3124733836 modified "2023-09-24" @default.
- W3124733836 title "The Influence of Client Preferences on Tax Professionals' Search for Judicial Precedents, Subsequent Judgments and Recommendations" @default.
- W3124733836 hasPublicationYear "1999" @default.
- W3124733836 type Work @default.
- W3124733836 sameAs 3124733836 @default.
- W3124733836 citedByCount "8" @default.
- W3124733836 countsByYear W31247338362013 @default.
- W3124733836 countsByYear W31247338362016 @default.
- W3124733836 crossrefType "posted-content" @default.
- W3124733836 hasAuthorship W3124733836A5002066242 @default.
- W3124733836 hasAuthorship W3124733836A5042548305 @default.
- W3124733836 hasConcept C100001284 @default.
- W3124733836 hasConcept C10138342 @default.
- W3124733836 hasConcept C144133560 @default.
- W3124733836 hasConcept C148220186 @default.
- W3124733836 hasConcept C15744967 @default.
- W3124733836 hasConcept C162118730 @default.
- W3124733836 hasConcept C162324750 @default.
- W3124733836 hasConcept C162853370 @default.
- W3124733836 hasConcept C175444787 @default.
- W3124733836 hasConcept C17744445 @default.
- W3124733836 hasConcept C198082294 @default.
- W3124733836 hasConcept C39549134 @default.
- W3124733836 hasConcept C551662922 @default.
- W3124733836 hasConcept C77805123 @default.
- W3124733836 hasConcept C79585631 @default.
- W3124733836 hasConceptScore W3124733836C100001284 @default.
- W3124733836 hasConceptScore W3124733836C10138342 @default.
- W3124733836 hasConceptScore W3124733836C144133560 @default.
- W3124733836 hasConceptScore W3124733836C148220186 @default.
- W3124733836 hasConceptScore W3124733836C15744967 @default.
- W3124733836 hasConceptScore W3124733836C162118730 @default.
- W3124733836 hasConceptScore W3124733836C162324750 @default.
- W3124733836 hasConceptScore W3124733836C162853370 @default.
- W3124733836 hasConceptScore W3124733836C175444787 @default.
- W3124733836 hasConceptScore W3124733836C17744445 @default.
- W3124733836 hasConceptScore W3124733836C198082294 @default.
- W3124733836 hasConceptScore W3124733836C39549134 @default.
- W3124733836 hasConceptScore W3124733836C551662922 @default.
- W3124733836 hasConceptScore W3124733836C77805123 @default.
- W3124733836 hasConceptScore W3124733836C79585631 @default.
- W3124733836 hasLocation W31247338361 @default.
- W3124733836 hasOpenAccess W3124733836 @default.
- W3124733836 hasPrimaryLocation W31247338361 @default.
- W3124733836 hasRelatedWork W1975875513 @default.
- W3124733836 hasRelatedWork W1977356987 @default.
- W3124733836 hasRelatedWork W2042067262 @default.
- W3124733836 hasRelatedWork W2051663174 @default.
- W3124733836 hasRelatedWork W2075446508 @default.
- W3124733836 hasRelatedWork W2082203893 @default.
- W3124733836 hasRelatedWork W2217089982 @default.
- W3124733836 hasRelatedWork W2224193933 @default.
- W3124733836 hasRelatedWork W2232159649 @default.
- W3124733836 hasRelatedWork W2261023915 @default.
- W3124733836 hasRelatedWork W2499406116 @default.
- W3124733836 hasRelatedWork W2524161144 @default.
- W3124733836 hasRelatedWork W2898190264 @default.
- W3124733836 hasRelatedWork W2972633541 @default.
- W3124733836 hasRelatedWork W3037130159 @default.
- W3124733836 hasRelatedWork W3121225576 @default.
- W3124733836 hasRelatedWork W3124419266 @default.
- W3124733836 hasRelatedWork W3139356209 @default.
- W3124733836 hasRelatedWork W3175401931 @default.
- W3124733836 hasRelatedWork W3199781855 @default.
- W3124733836 isParatext "false" @default.
- W3124733836 isRetracted "false" @default.
- W3124733836 magId "3124733836" @default.
- W3124733836 workType "article" @default.