This research examines whether (1) less experienced tax accountants exhibit a pro-client bias (a tendency to conclude a client-favorable [unfavorable] outcome is more [less] likely as compared to more experienced tax accountants’ judgments), (2) whether task-specific declarative information (a...

Annually, the U.S. government collects nearly $3 trillion of income and employment taxes. With respect to these collections, Form 1040 (U.S. Individual Income Tax Return) seeks to ensure taxpayer accuracy. Currently, two sets of players dominate the Form 1040 preparation and submission process:...

Professionals and professional firms provide a range of taxation-related services, from advising clients on their tax obligations to designing and implementing tax-reduction strategies. Provided that tax professionals respect the letter of the law, are all such tax services morally permissible?...

This study examines the effect of the reviewer role on tax professionals’ advocacy bias. Prior research establishes the prevalence of advocacy bias and focuses on whether reviewers can detect preparers’ advocacy bias; however, this study examines whether the reviewer role influences tax...