The Role of Client Advocacy in the Development of Tax Professionals’ Advice

Donna D. Bobek · Amy M. Hageman · Richard C. Hatfield

60 citations0/0 files storedJournal of the American Taxation Association

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Decision-Making and Behavioral Economics Auditing, Earnings Management, Governance Taxation and Compliance Studies

Abstract

ABSTRACT: A primary responsibility of tax professionals is to be an advocate for their clients (AICPA 2000). Prior studies have shown mixed results on how the advocate role influences tax professionals’ decision processes and outcomes (e.g., Cloyd and Spilker 1999; Davis and Mason 2003; Barrick et al. 2004; Kahle and White 2004). In this study, we consider how advocacy may be at least partially context-specific, introduce the construct of client-specific advocacy, and thoroughly examine the influence of advocacy attitudes on a number of steps in the judgment and decision-making process. Consistent with attitude theory, we report experimental results that suggest client characteristics influence tax professionals’ advocacy attitudes. We also find that client-specific advocacy influences process variables such as the weighting of evidence and decision outcomes such as the recommendation of tax advice. The results of the study indicate that tax professionals may be unintentionally influenced by client attributes when making judgments and may have difficulty separating their advocacy and evidence evaluation roles.

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1991The theory of planned behavior 1980Understanding Attitudes and Predicting Social Behavior 1980Significance tests and goodness of fit in the analysis of covariance structures.2015A Beginner's Guide to Structural Equation Modeling 2004A Beginner's Guide to Structural Equation Modeling 1999Gender differences in risk taking: A meta-analysis.2018American Institute of Certified Public Accountants 1999The Influence of Client Preferences on Tax Professionals' Search for Judicial Precedents, Subsequent Judgments and Recommendations

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2013Behavioral dynamics of tax evasion – A survey 2019Audit committee characteristics and tax aggressiveness 2015The Effects of Professional Role, Decision Context, and Gender on the Ethical Decision Making of Public Accounting Professionals 2018The Influence of Ethical Codes of Conduct on Professionalism in Tax Practice 2013The Aggressiveness of Tax Professional Reporting: Examining the Influence of Moral ReasoningData Availability: Contact authors.

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