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Keywords: tax professional judgment
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Journal Articles
Journal of the American Taxation Association (2021) 43 (2): 137–156.
Published: 01 September 2021
... influences tax professionals' judgment and decision-making processes. In an experiment randomly assigning 75 tax professionals to the reviewer and preparer roles, I find professionals who occupy the reviewer role report similar advocacy attitudes to preparers but are significantly less likely to exhibit...
