Read e-book online Advances in Taxation, Vol. 12 PDF

By T.M. Porcano

''Advances in Taxation'' publishes articles facing all facets of taxation. Articles can handle tax coverage matters on the federal, country, neighborhood, or overseas point. The sequence essentially publishes empirical reports that handle compliance, laptop utilization, schooling, criminal, making plans, or coverage concerns. those reports in general contain interdisciplinary study that includes theories from accounting, economics, finance, psychology, and/or sociology. even if empirical reports are essentially released, analytical and old manuscripts also are welcome.

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The number of surveys that could be completed by staff members of each firm was estimated as half the number of members of the Indiana CPA Society, except for the case of one accounting professional CPA firm where one survey was sent. 5. Of the 230 returned surveys, only one was deemed unusable. This respondent added extensive comments to each question and often marked two answers. Two other subjects were omitted from the sample due to the fact that they reported only obtaining a high school degree.

48 STEVEN R. COX AND ROBIN R. RADTKE 7. Note that all respondents did not answer all questions. This is reflected by the number of observations (ranging from 214 to 226) reported in the various statistical tests. 8. Medium size and small CPA firms were defined as follows: a medium size CPA firm has 10 or more accountants but is not a "Big 6" firm, and a small CPA firm has fewer than 10 accounting professionals in the local office. These definitions were provided to respondents on the survey, to ensure unifortnity of responses.

In addition to the three formal hypotheses, it also was predicted that tax practitioners' reported levels of accountability pressure and responses to tax scenarios would depend on demographic differences such as age, gender, and professional certification, In summary, the results suggest that older respondents feel less accountability pressure from their firms and that women report more pressure from their finns to please clients. On the other hand, tax practitioners' reactions to tax scenarios were independent of age and gender, and CPAs responded to the tax scenarios more aggressively than non-CPAs.

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