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Showing 1 to 2 of 2 for “"Tax Preparer"”.

  1. Tax Compliance: Ethical Orientation, Risk Perception And The Role Of The Tax Preparer

    In a voluntary tax system, taxpayers have an opportunity to avoid or evade paying taxes. The reasons for and the causes of noncompliance are expansive. One way to increase revenue to the government without increasing taxes is to focus on deterring tax evasion and tax underreporting. The purpose of …

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  2. The effects of tax aggressiveness and complexity on investors' preferences for joint provision of tax and audit services

    Joint provision of tax and audit services has been under regulatory scrutiny for over a decade. I use a source credibility framework to map the costs and benefits of joint provision to the components of source credibility, competence and trustworthiness, to explain the effect of aggressiveness and …

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