Audit and tax professionals tend to make judgments consistent with their client's preference, even when that preference is aggressive. Client preference affects judgments directly and indirectly, via information search. In particular, professionals focus their search on information that supports...

Tax professionals are responsible for objectively evaluating tax authorities and evidence relevant to their application and for serving as client advocates. We predict that practice risk, i.e., exposure to monetary and nonmonetary costs of making inappropriate recommendations, will affect tax...

In the current environment of increasing exposure to liability in tax practice, it is particularly important to understand the judgment and decision processes of tax practitioners and the relation of those processes to features of the tax setting. One way that tax practitioners reduce their...