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Tax Professional Decision Biases: The Effects of Initial Beliefs and Client Preference

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References

1979Biased assimilation and attitude polarization: The effects of prior theories on subsequently considered evidence.4,582 cited
1983Human Inference: Strategies and Shortcomings of Social Judgment.4,259 cited
1981The Escalation of Commitment To a Course of Action1,692 cited
1992Order effects in belief updating: The belief-adjustment model1,591 cited
1984Propositions about the Psychology of Professional Judgment in Public Accounting216 cited
1999The Influence of Client Preferences on Tax Professionals' Search for Judicial Precedents, Subsequent Judgments and Recommendations133 cited
1989The auditors' going concern opinion decision: Interaction of task variables and the sequential processing of evidence.125 cited
1992Tax Professionals Belief Revision: The Effects of Information Presentation Sequence, Client Preference, and Domain Experience44 cited
2000Confirmation Bias in Tax Information Search: A Comparison of Law Students and Accounting Students36 cited
2000The Role of Decision Strategies in Understanding Professionals' Susceptibility to Judgment Biases34 cited

Cited by

2016The impact of task interruption on tax accountants' professional judgment26 cited
2019Audit Within the Corporate Governance Paradigm: A Cornerstone Built on Shifting Sand?25 cited
2013The Aggressiveness of Tax Professional Reporting: Examining the Influence of Moral ReasoningData Availability: Contact authors.

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22 cited

2010Mood and likeability: The impact of two affect types on tax judgment9 cited

2020INFORMATION SEARCH BEHAVIOR AND TAX CONSULTANTS’ RECOMMENDATION: EXPERIMENTAL EXAMINATION ON THE ROLE OF SOCIAL NORMS8 cited

2012The Effects of Supervisory Advice on Tax Professionals’ Information Search Behaviors5 cited

2019Cognitive Bias in Decision Making According to Change of Tax Policy: An Exploratory Study3 cited

2004Discussion of Tax Professional Decision Biases: The Effects of Initial Beliefs and Client Preference0 cited

2020Mitigating Advocacy Bias: The Effect of the Reviewer Role on Tax Professional Judgment0 cited