An examination of tax practitioner decisions: The role of preparer sanctions and framing effects associated with client condition
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Cited by:
- Ming-Ling Lai & Kwai-Fatt Choong, 2010. "Motivators, Barriers and Concerns in Adoption of Electronic Filing System: Survey Evidence from Malaysian Professional Accountants," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 7(4), pages 562-567.
- Kuhberger, Anton, 1998. "The Influence of Framing on Risky Decisions: A Meta-analysis," Organizational Behavior and Human Decision Processes, Elsevier, vol. 75(1), pages 23-55, July.
- Heinicke, Franziska & Rosenkranz, Stephanie & Weitzel, Utz, 2019. "The effect of pledges on the distribution of lying behavior: An online experiment," Journal of Economic Psychology, Elsevier, vol. 73(C), pages 136-151.
- O'Donnell, Ed. & Koch, Bruce & Boone, Jeff, 2005. "The influence of domain knowledge and task complexity on tax professionals' compliance recommendations," Accounting, Organizations and Society, Elsevier, vol. 30(2), pages 145-165, February.
- Fateme Kaghazloo & Ana Clara Borrego, 2022. "Designing a Model of the Factors Affecting Tax professionals' Tax noncompliant behaviour using The ISM Approach," Public Organization Review, Springer, vol. 22(4), pages 1099-1120, December.
- Basoglu, K. Asli & Fuller, Mark A. & Sweeney, John T., 2009. "Investigating the effects of computer mediated interruptions: An analysis of task characteristics and interruption frequency on financial performance," International Journal of Accounting Information Systems, Elsevier, vol. 10(4), pages 177-189.
- Levin, Irwin P. & Schneider, Sandra L. & Gaeth, Gary J., 1998. "All Frames Are Not Created Equal: A Typology and Critical Analysis of Framing Effects," Organizational Behavior and Human Decision Processes, Elsevier, vol. 76(2), pages 149-188, November.
- Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
- Blaufus, Kay & Zinowsky, Tim, 2013. "Investigating the determinants of experts' tax aggressiveness: Experience and personality traits," arqus Discussion Papers in Quantitative Tax Research 151, arqus - Arbeitskreis Quantitative Steuerlehre.
- Antonides, Gerrit & Robben, Henry S. J., 1995. "True positives and false alarms in the detection of tax evasion," Journal of Economic Psychology, Elsevier, vol. 16(4), pages 617-640, December.
- Krishnamurthy, Parthasarathy & Carter, Patrick & Blair, Edward, 2001. "Attribute Framing and Goal Framing Effects in Health Decisions," Organizational Behavior and Human Decision Processes, Elsevier, vol. 85(2), pages 382-399, July.
- Gilles Grolleau & Martin G. Kocher & Angela Sutan, 2016.
"Cheating and Loss Aversion: Do People Cheat More to Avoid a Loss?,"
Management Science, INFORMS, vol. 62(12), pages 3428-3438, December.
- Grolleau, Gilles & Kocher, Martin G. & Sutan, Angela, 2016. "Cheating and Loss Aversion: Do People Cheat More to Avoid a Loss?," Munich Reprints in Economics 43493, University of Munich, Department of Economics.
- Frecknall-Hughes, Jane & Gangl, Katharina & Hofmann, Eva & Hartl, Barbara & Kirchler, Erich, 2023. "The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study," Journal of Economic Psychology, Elsevier, vol. 97(C).
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