ABSTRACT
How does state certification (e.g., CPA, enrolled agent [EA], or attorney) and organizational form among uncertified preparers (big box “franchise” firms versus not) influence client satisfaction and interactions? Results from a sample (n = 3,984) of Yelp ratings of U.S. tax preparers indicates that certified preparers receive higher ratings than do uncertified small-firm preparers, who earn higher ratings than do franchise preparers. Linguistic analysis suggests that clients of certified preparers experience tax preparation service as a “relational” interaction, with reviews evidencing more positive affect and inclusive pronouns (e.g., we). In contrast, the clients of franchise firms experience tax preparation as “transactional,” with reviews evidencing more swear words and impersonal pronouns. Linguistic results for uncertified small preparers fall between those of certified and franchise preparers. The paper is among the first to adapt emerging corpus linguistic methods to examine client perceptions of professional accounting services.
