Zobrazeno 1 - 10
of 144
pro vyhledávání: '"Donna D. Bobek"'
Publikováno v:
Behavioral Research in Accounting. 33:81-106
The audit of the financial statement income tax accounts is ultimately the responsibility of the audit engagement team; however, tax professionals are often involved because of their knowledge of the tax functional area. Auditors are expected to exer
Are Individuals More Willing to Lie to a Computer or a Human? Evidence from a Tax Compliance Setting
Autor:
Donna D. Bobek, Ethan G. LaMothe
Publikováno v:
Journal of Business Ethics. 167:157-180
Individuals are increasingly switching from hiring tax professionals to prepare their tax returns to self-filing with tax software, yet there is little research about how interacting with tax software influences compliance decisions. Using an experim
Publikováno v:
The Accounting Review. 95:33-58
Based on prospect theory's value function, we predict how reference points adapt to influence individuals' tax evasion choices during and after experiencing temporary tax changes. Results from a multi-round experiment indicate reactions to temporary
Publikováno v:
Journal of the American Taxation Association. 41:1-29
This paper is a descriptive exploration of the under-researched area of contentious interactions between tax professionals in public accounting and their clients. We collect data in two waves. First, we employ an experiential questionnaire (EQ) to ob
Autor:
Donna D. Bobek
Publikováno v:
Journal of the American Taxation Association. 40:21-24
Publikováno v:
Accounting, Organizations and Society. 94:101251
Prospect theory is often used to predict individuals’ risky tax decisions. For example, individuals who are in a tax due (refund) position are predicted to engage in more (less) tax noncompliance. This is known as the “withholding phenomenon”.
Publikováno v:
Accounting, Organizations and Society. 90:101193
The Organization for Economic Co-operation and Development (OECD) reports that a male favoring pay gap exists in every one of its member countries. To reduce the gender pay gap, governments and investors are demanding that companies disclose gender p
Publikováno v:
Behavioral Research in Accounting. 29:43-56
The purpose of this paper is to investigate certified public accountants' (CPAs) perceptions of their ethical environments. More specifically, we compare the perceptions of CPAs in (1) public accounting firms to those in industry, and (2) perceptions
Publikováno v:
Journal of the American Taxation Association. 38:111-128
The U.S. federal income tax system includes numerous incentives intended to encourage many behaviors. However, these incentives add complexity. This study investigates how one source of complexity, the number of different incentives, affects individu
Autor:
Donna D. Bobek, Ethan G. LaMothe
Publikováno v:
The Routledge Companion to Behavioural Accounting Research ISBN: 9781315710129
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e3c37eeedd7bfbb7a2d8803439392419
https://doi.org/10.4324/9781315710129-22
https://doi.org/10.4324/9781315710129-22