Many behavioural studies employ surveys that rely on a Likert scale for construct measurement. However, prior research has shown that using Likert scales can be problematic. One alternative to Likert scale construction is the 'fast form' approach which uses the semantic differential scale and...

We conduct a comprehensive survey that asks CPAs and other tax professionals to describe their opinions about the continuance of "temporary" provisions in the tax code. Our objective is to see if the multiple extensions of many of these temporary provisions have led CPAs to conclude that these...