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Tax Professionals Belief Revision: The Effects of Information Presentation Sequence,Client Preference,and Domain Experience |
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| Authors: | Buck K.W. Pei Philip M.J. Reckers Robert W. Wyndelts |
| Affiliation: | 1. School of Accountancy, Arizona State University, Tempe, AZ 85287-3606 Buck K.W. Pei is Assistant Professor of Accountancy. He received his B.S., MAcc. and Ph.D. degrees from National Chung-Hsing University. Southern Illinois UniversityCarbondale, and University of Nopth Texas, respectively. Professor Pei's current research interests include behavioral decision making, expert problem solving, decision aids. and humancomputer interface. Professor Pei has published articles in such journals as Decision Sciences, Auditing: A Journal of Practice and Theory. Accounting, Organizarion & Society, Journal of Iqfbrmation Qstertrs, and Journal of Economic Psychology.;2. School of Accountancy, Arizona State University, Tempe, AZ 85287-3606 Philip M.J. Reckers received his B.S. from Quincy College, his M.B.A. from Washington University and his Ph.D. in accounting from the University of Illinois. He is currently Professor Accountacy at Arizona State University. Dr. Reckers' resecuch intmsts focus on behavioral dimensions of professional decision making;3. he has previously published in a variety of journals including The Accounting Review. Journal of Accounting Research, Accounting, Organiurtions and Society, Journal of Economic Psychology and National Tax Journal. He is an associate editor of Advances in Accounting and serves on the editorial board of Auditing: A Journal of Practice and nteory.;4. School of Accountancy, Arizona State University, Tempe, AZ 85287-3606 Robert W. Wyndelts is Professor of Accountancy at Arizona State University. He received his B.B.A. and Master of Professional Accountancy degrees from Oeorgia State University. He received his Ph.D. degree in accounting from the University of Georgia. Dr. Wyndelts has published numerous technical and empirical articles in the following journals: The Journal of Tation, Journal of Real Estate Taxation, JourMl of Taxation of Invcstiiients, hMM1 of Taxation of Individuals, Tares, Journal of American Taxation Association, and others. |
| Abstract: | Based on a belief revision model recently proposed by Hogarth and Einhorn [35], the present research investigates the effects of information presentation orders on tax professionals’ belief revisions about ambiguous tax treatments. Also examined in the study are the impacts of the tax professionals’ experience and the client's tax preference on the belief revision. The results show that the experienced tax professionals’ belief revisions are affected by the presentation order manipulations, but unaffected by the client preference manipulations. In contrast, the inexperienced tax professionals’ belief revisions display a reverse pattern. |
| Keywords: | Decision Processes Human Information Processing |