The influence of biased tax research memoranda on supervisors' initial judgments in the review process
Year of publication: |
2004
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Authors: | Barrick, John A. ; Cloyd, C. Bryan ; Spilker, Brian Clark |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 26.2004, 1, p. 1-19
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Subject: | Steuerberatung | Tax consultancy | Systematischer Fehler | Bias | Experiment | USA | United States |
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