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Journal Articles

Tax Software versus Paid Preparers: Motivations and Predictors for the Mode of Tax Preparation Assistance

Leigh Rosenthal, Bonnie Brown, Julia L. Higgs, Timothy J. Rupert
Journal: Accounting Horizons
Accounting Horizons (2023) 37 (1): 173–191.
https://doi.org/10.2308/HORIZONS-2020-083
Published: 01 March 2023
..., effort expectancy, and social influence are significant in distinguishing taxpayers using tax software from those using a paid preparer. Leigh Rosenthal, University of Central Florida, Kenneth G. Dixon School of Accounting, Orlando, FL, USA; Bonnie Brown, Lipscomb University, College of Business...
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