Discussion of The Psychology of Billing

• 成果类型: Article
• 署名作者: Falsetta, Diana; Kaplan, Steven E.
• 署名单位: University of Miami; Arizona State University; Arizona State University-Tempe
• 刊物名称: CONTEMPORARY ACCOUNTING RESEARCH
• ISSN/ISSBN: 0823-9150
• DOI: 10.1111/1911-3846.12324
• 发表日期: 2018
• 页码: 1455-1463
• 关键词: social desirability bias; tax professionals; audit; NEGOTIATIONS; intentions; TACTICS; task

摘要

Hansen, Jackson, Schaefer, and Stewart (2018) examine the effects of three contextual features on tax professionals' billing decisions in a case involving issue-specific tax research. In this discussion, we present a tax fee model. In contrast to determining a bill, our model views tax fees in a more comprehensive perspective. We subsequently use this model to discuss the design choices and limitations of their study and to provide suggestions for future research.