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Keywords: advocacy bias
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Journal Articles
Journal of the American Taxation Association (2021) 43 (2): 137–156.
Published: 01 September 2021
...Mary E. Marshall ABSTRACT 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...