Affiliation:
1. University of South Carolina
2. Clemson University
3. Kansas State University
Abstract
ABSTRACT
This paper is a descriptive exploration of the under-researched area of contentious interactions between tax professionals in public accounting and their clients. We collect data in two waves. First, we employ an experiential questionnaire (EQ) to obtain rich, detailed data about actual contentious client interactions experienced by tax professionals. Second, we conduct a follow-up survey based on the results of the EQ to provide additional insight. We find that tax professionals often employ arguments relating to possible taxing authority (e.g., Internal Revenue Service) actions and the technical merits of the tax position to persuade their clients. We also provide additional details about the types of contentious issues tax professionals experience and how these issues are resolved. Importantly, our results point to a need for more training on how to deal with contentious issues, as most professionals strongly believe training is needed, even though few have actually received training.
Data Availability: Contact authors.
Publisher
American Accounting Association
Reference35 articles.
1. American Institute of Certified Public Accountants (AICPA). 2010. Statements on Standards for Tax Services Nos. 1-8. New York, NY: AICPA.
2. American Institute of Certified Public Accountants (AICPA). 2014. AICPA Code of Professional Conduct. New York, NY: AICPA.
3. Effects of dispositional motivation on knowledge and performance in tax issue identification and research;Ashton;The Journal of the American Taxation Association,2011
4. The influence of biased tax memoranda on supervisors' initial judgments in the review process;Barrick;The Journal of the American Taxation Association,2004
5. An experiential investigation of tax professionals' ethical environments;Bobek;The Journal of the American Taxation Association,2007
Cited by
2 articles.
订阅此论文施引文献
订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献