The Effects of Supervisory Advice on Tax Professionals’ Information Search Behaviors

2012 ◽  
pp. 135-158 ◽  
Author(s):  
C. Bryan Cloyd ◽  
Brian C. Spilker ◽  
David A. Wood
2008 ◽  
Vol 20 (1) ◽  
pp. 131-145 ◽  
Author(s):  
Patrick R. Wheeler ◽  
Vairam Arunachalam

We report the results of a study involving 142 tax professionals designed to investigate the effects of decision aid design on information search (i.e., tax research) and confirmation bias. Results indicate that the participants exhibited confirmation bias when conducting tax research for clients. That is, participants showed a tendency to preferentially select information in support of their earlier recommendations to the client, even when the recommendation disagreed with the client's subsequent tax position. Results also indicate that while some decision aid features can reduce confirmation bias during tax research, others do not and may even enhance this bias. Specifically, a justification requirement decision aid reduced confirmation bias in terms of both the number and perceived importance of selected confirmatory cases, whereas a factor evaluation checklist decision aid either increased the bias (i.e., increased the perceived importance of cases) or had no effect on the bias (i.e., no effect on the number of cases). We suggest several decision aid design features for reducing confirmation bias in tax research.


2012 ◽  
Vol 18 (5) ◽  
pp. 493-507 ◽  
Author(s):  
Claire J. Glendenning ◽  
Suresh C. Babu ◽  
Kwadwo Asenso-Okyere

2021 ◽  
Vol 43 (2) ◽  
pp. 87-105
Author(s):  
Robert A. Ewing ◽  
Brian C. Spilker

ABSTRACT Tax professionals commonly search large databases of information to identify tax authority necessary to provide compliance and planning advice to clients. Prior research indicates tax professionals' information search processes are subject to confirmation bias in the direction of client preferences and that this bias can lead professionals to make overly aggressive recommendations. However, very little is known about how time pressure may affect tax professionals' judgment and decision-making processes. This study contributes to practice and to the time pressure and decision bias literatures by providing theory and evidence that increasing time pressure leads to confirmation bias during tax information search and that time pressure enhanced confirmation bias affects recommendations through professionals' assessments of the evidential support for the client-preferred position. With an understanding of how time pressure can influence confirmation bias in information search, professionals and their firms can take steps to manage time pressure and its potential biasing effects.


2016 ◽  
Vol 50 (3) ◽  
pp. 246-269
Author(s):  
Dan Wu ◽  
Rui Qiao ◽  
Yi Li

Purpose – Mobile users increasingly employ location-based map searches in their daily lives. However, it is still relatively unknown about mobile users’ map related search behaviors. The purpose of this paper is to discover the interactions between the users and mobile map search systems, to reveal the shortcomings of existing mobile map search functions, and to propose improvement suggestions. Design/methodology/approach – Based on a set of controlled user experiments performed on the Baidu mobile phone map, this paper empirically examines users’ location-based mobile search behaviors, such as timing, metering, judging and so on. This paper also conducts statistical correlation tests to generate relation tables and diagrams regarding each variable, for example, the relation between the retrieval time and the retrieval steps. Findings – The results indicate that mobile map users have two important characteristics in their search behaviors: first, mobile map users always follow the single search path. Second, the mobile map search efficiency of users is always low. Research limitations/implications – The situation simulation testing method is mainly used for the construction of a mobile information search behavior environment, which may make the users be nervous and have some effect on the search efficiency. Practical implications – Based on the identification of user behaviors, this paper provides suggestions to optimize and improve mobile map search systems. Originality/value – This paper studies users’ mobile map search behavior based on location and explores the features of user behavior from the perspective of human-computer interaction.


1982 ◽  
Vol 67 (1) ◽  
pp. 60-66 ◽  
Author(s):  
Howard M. Weiss ◽  
Daniel R. Ilgen ◽  
Michael E. Sharbaugh

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