{"id":{"repo_id":"uiuc","oai_identifier":"oai:www.ideals.illinois.edu:2142/87171"},"canonical_url":"https://search.dev.ndltd.org/etd/uiuc/oai:www.ideals.illinois.edu:2142/87171","repository":{"repo_id":"uiuc","name":"University of Illinois - Urbana-Champaign","base_url":"https://www.ideals.illinois.edu/oai-pmh"},"display":{"title":"Contextual Effects in Tax Research: An Experimental Investigation of Adaptivity and Expert Performance in an Information Search Task","abstract":"Based on a detailed analysis of the two tax decision-making contexts, planning and compliance, I predict that tax practitioners who know that the contexts differ in particular ways will conduct broader information search in planning than in compliance. I also predict that the nature of the decision is different in each context, resulting in the use of forward reasoning in the compliance context and backward reasoning in the planning context. Finally, I predict that the ability to adapt information search to the context is a component of expert performance in the tax-research task. I tested my hypotheses in an experiment in which decision-making context was manipulated between-participant and participant knowledge and decision-quality was measured. Six measures of information-search breadth were employed as dependent measures. As predicted, participants who knew that the contexts differed in the specified ways conducted broader search in planning than in compliance while participants without such knowledge did not, participants demonstrated greater use of backward reasoning in planning than in compliance, and those participants who were perceived as higher-quality decision makers conducted broader search in planning than in compliance while the lower-quality decision makers did not.","abstract_html":"Based on a detailed analysis of the two tax decision-making contexts, planning and compliance, I predict that tax practitioners who know that the contexts differ in particular ways will conduct broader information search in planning than in compliance. I also predict that the nature of the decision is different in each context, resulting in the use of forward reasoning in the compliance context and backward reasoning in the planning context. Finally, I predict that the ability to adapt information search to the context is a component of expert performance in the tax-research task. I tested my hypotheses in an experiment in which decision-making context was manipulated between-participant and participant knowledge and decision-quality was measured. Six measures of information-search breadth were employed as dependent measures. As predicted, participants who knew that the contexts differed in the specified ways conducted broader search in planning than in compliance while participants without such knowledge did not, participants demonstrated greater use of backward reasoning in planning than in compliance, and those participants who were perceived as higher-quality decision makers conducted broader search in planning than in compliance while the lower-quality decision makers did not.","abstract_has_math":false,"creators":["Magro, Anne Marie"],"institution":"University of Illinois at Urbana-Champaign","degree_name":"Ph.D.","degree_level":"Dissertation","degree_discipline":"Accountancy","degree_department":null,"school":null,"contributors":["Eugene Willis"],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2015,"date_issued":"2015-09-28T15:39:26Z","date_published":"2015-09-28T15:39:26Z","updated_at":"2026-07-22T22:26:28Z","subjects":["Psychology, Experimental"],"languages":["eng"],"rights":[],"rights_urls":[],"identifier_entries":[{"key":"dc:identifier","label":"Identifier","values":["(MiAaPQ)AAI9834708"],"render_values":[{"text":"(MiAaPQ)AAI9834708","href":null,"code":true}]}]},"links":{"outbound_url":"http://hdl.handle.net/2142/87171","outbound_label":"Handle","outbound_source":"dc:identifier"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor","label":"Contributor","values":["Eugene Willis"]},{"key":"dc:creator","label":"Author","values":["Magro, Anne Marie"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date","label":"Dc Date","values":["2015-09-28T15:39:26Z","10000-01-01","1998"]},{"key":"dc:type","label":"Dc Type","values":["text"]},{"key":"thesis:degree_discipline","label":"Discipline","values":["Accountancy"]},{"key":"thesis:degree_level","label":"Degree Level","values":["Dissertation"]},{"key":"thesis:degree_name","label":"Degree Name","values":["Ph.D."]},{"key":"thesis:institution_name","label":"Thesis Institution Name","values":["University of Illinois at Urbana-Champaign"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["Psychology, Experimental"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language","label":"Dc Language","values":["eng"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier","label":"Identifier","values":["http://hdl.handle.net/2142/87171","(MiAaPQ)AAI9834708"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description","label":"Description","values":["Based on a detailed analysis of the two tax decision-making contexts, planning and compliance, I predict that tax practitioners who know that the contexts differ in particular ways will conduct broader information search in planning than in compliance. I also predict that the nature of the decision is different in each context, resulting in the use of forward reasoning in the compliance context and backward reasoning in the planning context. Finally, I predict that the ability to adapt information search to the context is a component of expert performance in the tax-research task. I tested my hypotheses in an experiment in which decision-making context was manipulated between-participant and participant knowledge and decision-quality was measured. Six measures of information-search breadth were employed as dependent measures. As predicted, participants who knew that the contexts differed in the specified ways conducted broader search in planning than in compliance while participants without such knowledge did not, participants demonstrated greater use of backward reasoning in planning than in compliance, and those participants who were perceived as higher-quality decision makers conducted broader search in planning than in compliance while the lower-quality decision makers did not.","Made available in DSpace on 2015-09-28T15:39:26Z (GMT). No. of bitstreams: 2 license.txt: 4848 bytes, checksum: 96035ab3f5e1c23cc7138a224ce498bd (MD5) 9834708.pdf: 6793674 bytes, checksum: ae583a3fd35536dc37d8e87585ef470e (MD5) Previous issue date: 1998","Embargo set by: Seth Robbins for item 88452 Lift date: Forever Reason: Restricted to the U of I community idenfinitely during batch ingest of legacy ETDs","Restricted to the U of I community idenfinitely during batch ingest of legacy ETDs","U of I Only","162 p.","Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 1998."]},{"key":"dc:title","label":"Title","values":["Contextual Effects in Tax Research: An Experimental Investigation of Adaptivity and Expert Performance in an Information Search Task"]}]}],"canonical_facts":{"dc:contributor":["Eugene Willis"],"dc:creator":["Magro, Anne Marie"],"dc:date":["2015-09-28T15:39:26Z","10000-01-01","1998"],"dc:description":["Based on a detailed analysis of the two tax decision-making contexts, planning and compliance, I predict that tax practitioners who know that the contexts differ in particular ways will conduct broader information search in planning than in compliance. I also predict that the nature of the decision is different in each context, resulting in the use of forward reasoning in the compliance context and backward reasoning in the planning context. Finally, I predict that the ability to adapt information search to the context is a component of expert performance in the tax-research task. I tested my hypotheses in an experiment in which decision-making context was manipulated between-participant and participant knowledge and decision-quality was measured. Six measures of information-search breadth were employed as dependent measures. As predicted, participants who knew that the contexts differed in the specified ways conducted broader search in planning than in compliance while participants without such knowledge did not, participants demonstrated greater use of backward reasoning in planning than in compliance, and those participants who were perceived as higher-quality decision makers conducted broader search in planning than in compliance while the lower-quality decision makers did not.","Made available in DSpace on 2015-09-28T15:39:26Z (GMT). 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