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The influence of domain knowledge and task complexity on tax professionals' compliance recommendations

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  • O'Donnell, Ed.
  • Koch, Bruce
  • Boone, Jeff
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  • 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.
    • Handle: RePEc:eee:aosoci:v:30:y:2005:i:2:p:145-165
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    References listed on IDEAS

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    2. Bonner, Se & Lewis, Bl, 1990. "Determinants Of Auditor Expertise," Journal of Accounting Research, Wiley Blackwell, vol. 28, pages 1-20.
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    4. Bonner, Se & Davis, Js & Jackson, Br, 1992. "Expertise In Corporate-Tax Planning - The Issue Identification Stage," Journal of Accounting Research, Wiley Blackwell, vol. 30, pages 1-28.
    5. Newberry, Kaye J. & Reckers, Philip M. J. & Wyndelts, Robert W., 1993. "An examination of tax practitioner decisions: The role of preparer sanctions and framing effects associated with client condition," Journal of Economic Psychology, Elsevier, vol. 14(2), pages 439-452, June.
    6. Kaplan, Steven E. & Reckers, Philip M. J. & West, Stephen G. & Boyd, James C., 1988. "An examination of tax reporting recommendations of professional tax preparers," Journal of Economic Psychology, Elsevier, vol. 9(4), pages 427-443, December.
    7. Tan, HT & Kao, A, 1999. "Accountability effects on auditors' performance: The influence of knowledge, problem-solving ability, and task complexity," Journal of Accounting Research, Wiley Blackwell, vol. 37(1), pages 209-223.
    8. Bonner, Sarah E., 1994. "A model of the effects of audit task complexity," Accounting, Organizations and Society, Elsevier, vol. 19(3), pages 213-234, April.
    9. Campbell, Donald J. & Gingrich, Karl F., 1986. "The interactive effects of task complexity and participation on task performance: A field experiment," Organizational Behavior and Human Decision Processes, Elsevier, vol. 38(2), pages 162-180, October.
    10. Ashton, Rh, 1990. "Pressure And Performance In Accounting Decision Settings - Paradoxical Effects Of Incentives, Feedback, And Justification," Journal of Accounting Research, Wiley Blackwell, vol. 28, pages 148-180.
    11. Wood, Robert E., 1986. "Task complexity: Definition of the construct," Organizational Behavior and Human Decision Processes, Elsevier, vol. 37(1), pages 60-82, February.
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    Cited by:

    1. de Kok, Ties, 2019. "Essays on reporting and information processing," Other publications TiSEM 468fd12b-19c0-4c7b-a33a-6, Tilburg University, School of Economics and Management.
    2. Pantic, B., 2016. "Comparability of financial reports: A literature review of most recent studies," Working Papers 6451, Graduate School of Management, St. Petersburg State University.
    3. Cardinaels, Eddy, 2008. "The interplay between cost accounting knowledge and presentation formats in cost-based decision-making," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 582-602, August.
    4. Mala, Rajni & Chand, Parmod, 2014. "Impacts of Additional Guidance Provided on International Financial Reporting Standards on the Judgments of Accountants," The International Journal of Accounting, Elsevier, vol. 49(2), pages 263-288.
    5. 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.
    6. Lau, Yeng Wai, 2014. "Aggregated or disaggregated information first?," Journal of Business Research, Elsevier, vol. 67(11), pages 2376-2384.
    7. 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.
    8. Weetman, Pauline, 2006. "Discovering the ‘international’ in accounting and finance," The British Accounting Review, Elsevier, vol. 38(4), pages 351-370.
    9. Marco Haid & Sabine Graschitz & Peter Heimerl, 2019. "Error Reports in the Light of Error Management Climate, Task Complexity and Personnel Composition," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 12(3), pages 14-23, December.
    10. Long, James H. & Basoglu, K. Asli, 2016. "The impact of task interruption on tax accountants' professional judgment," Accounting, Organizations and Society, Elsevier, vol. 55(C), pages 96-113.
    11. 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.
    12. Stone, Gregory & Walton, Stephanie & Zhang, Yibo (James), 2023. "The impact of online tax community advice on individual taxpayer decision making," Advances in accounting, Elsevier, vol. 63(C).

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