The Effect of Code Section Knowledge on Tax-Research Performance

2001 ◽  
Vol 23 (2) ◽  
pp. 20-34 ◽  
Author(s):  
John A. Barrick
Keyword(s):  
Empirical Evidence ◽  
Research Question ◽  
Research Performance ◽  
Direct Access ◽  
Technical Knowledge ◽  
Section Method ◽  
Tax Professionals ◽  
Ultimate Source ◽  
Research Questions ◽  
Tax Research

This study investigates whether Code section knowledge, which allows direct access to relevant authority, affects tax-research performance. This understanding is important because tax professionals are constantly searching the Code for relevant authority to resolve their clients' research questions, and because the Code is the ultimate source of tax authority. The research question is examined through an experiment that compares the research performance of experienced tax professionals and inexperienced graduate tax students when performing either a Code section or a topical search. The results indicate that experienced subjects are better able than inexperienced subjects to use Code section knowledge in tax research. In addition, the experienced subjects using the Code section method retrieved more relevant authority than any other group of subjects. Taken together, the results provide empirical evidence that Code section knowledge complements tax professionals' technical knowledge and improves tax-research performance.

Discussion of Contextual Features of Tax Decision-Making Settings

1999 ◽  
Vol 21 (s-1) ◽  
pp. 74-77
Author(s):  
C. Bryan Cloyd
Keyword(s):  
Decision Making ◽  
Research Question ◽  
Tax Compliance ◽  
Essential Elements ◽  
Tax Planning ◽  
Professional Judgment ◽  
Contextual Features ◽  
Tax Professionals ◽  
Research Questions ◽  
Tax Practice

Tax practice has evolved over the past decade from being predominantly concerned with tax compliance to a major focus on tax planning. Significant challenges for researchers interested in tax professional judgment and decision making (JDM) are (1) understanding the current environment of tax professionals, (2) identifying research questions that are relevant to this environment, and (3) appropriately capturing the essential elements of the current environment in the experimental setting. The research question addressed in Magro (1999) is related to this first challenge—understanding the current environment or context in which tax professional JDM occurs. Specifically, the research question addressed in this study is whether experienced tax professionals perceive differences between certain contextual features of tax-planning and compliance tasks.

Knowledge, Adaptivity, and Performance in Tax Research

2005 ◽  
Vol 80 (2) ◽  
pp. 703-722 ◽  
Author(s):  
Anne M. Magro
Keyword(s):  
Decision Making ◽  
Information Search ◽  
Research Performance ◽  
Institutional Knowledge ◽  
Tax Professionals ◽  
Extensive Information ◽  
And Performance ◽  
Tax Research ◽  
Tax Practice ◽  
Decision Tasks

The ability to adapt decision making to the features of decision tasks and contexts is likely an important component of professional decision making, but not all professionals will exhibit this adaptivity. One explanation for decision makers' failure to adapt when adaptivity is appropriate is that they do not possess relevant knowledge of the features of decision tasks and contexts, or institutional knowledge. In this study, I examine the relations between institutional knowledge, information search adaptivity, and performance using an experimental research design in the tax decision-making setting. The results of the study are consistent with predictions. Tax professionals with relevant institutional knowledge responded to the differential features of the taxplanning and compliance contexts by conducting broader and more extensive information search in planning than in compliance; professionals lacking institutional knowledge did not exhibit such information search adaptivity. In addition, tax research performance increased with information search adaptivity, and that adaptivity mediated the relation between institutional knowledge and tax research performance. This study extends the accounting and psychology adaptivity literatures and contributes to tax practice and education.

Effects of Dispositional Motivation on Knowledge and Performance in Tax Issue Identification and Research

2011 ◽  
Vol 33 (1) ◽  
pp. 25-50 ◽  
Author(s):  
Robert H. Ashton ◽  
Michael L. Roberts
Keyword(s):  
Professional Practice ◽  
Research Performance ◽  
First Year ◽  
Accounting Research ◽  
Monetary Rewards ◽  
Individual Trait ◽  
Tax Professionals ◽  
And Performance ◽  
Tax Research

ABSTRACT: Previous accounting research on how motivation affects judgment/decision making performance has examined the influence of temporal incentives such as monetary rewards and accountability. We extend this line of research by examining dispositional motivation—the stable individual trait of achievement striving. We first examine whether dispositional motivation affects the extent to which beginning tax professionals acquire tax knowledge over the course of their academic pursuits and first year of professional practice. This aspect of knowledge acquisition has not previously been examined in accounting research. We expect that knowledge differences, in turn, will predict performance in tax issue identification and in tax research. In addition, we hypothesize dispositional motivation will have a direct effect on tax research performance, but not on issue identification. Finally, we hypothesize dispositional motivation will be mediated by task-relevant knowledge in tax research. With one exception, all the hypotheses are met. We conclude by discussing further avenues for research on the role of dispositional motivation in accounting settings.

A Legitimacy Crisis of Representative Democracy?

2017 ◽  
Author(s):  
Jacques Thomassen ◽  
Carolien van Ham
Keyword(s):  
Empirical Evidence ◽  
State Of The Art ◽  
Short Description ◽  
The State ◽  
Political Support ◽  
Systematic Fashion ◽  
Research Questions ◽  
The 1960S ◽  
Established Democracies ◽  
Legitimacy Crisis

This chapter presents the research questions and outline of the book, providing a brief review of the state of the art of legitimacy research in established democracies, and discusses the recurring theme of crisis throughout this literature since the 1960s. It includes a discussion of the conceptualization and measurement of legitimacy, seeking to relate legitimacy to political support, and reflecting on how to evaluate empirical indicators: what symptoms indicate crisis? This chapter further explains the structure of the three main parts of the book. Part I evaluates in a systematic fashion the empirical evidence for legitimacy decline in established democracies; Part II reappraises the validity of theories of legitimacy decline; and Part II investigates what (new) explanations can account for differences in legitimacy between established democracies. The chapter concludes with a short description of the chapters included in the volume.

scholarly journals Ecodesign—A Review of Reviews

2020 ◽  
Vol 13 (1) ◽  
pp. 315
Author(s):  
Malte Schäfer ◽  
Manuel Löwer
Keyword(s):  
Success Factors ◽  
Research Question ◽  
Pollution Prevention ◽  
Past Research ◽  
The Past ◽  
Review Articles ◽  
Complete Life Cycle ◽  
Review Of Reviews ◽  
Research Questions ◽  
Over Time

With the intent of summing up the past research on ecodesign and making it more accessible, we gather findings from 106 existing review articles in this field. Five research questions on terminology, evolution, barriers and success factors, methods and tools, and synergies, guide the clustering of the resulting 608 statements extracted from the reference. The quantitative analysis reveals that the number of review articles has been increasing over time. Furthermore, most statements originate from Europe, are published in journals, and address barriers and success factors. For the qualitative analysis, the findings are grouped according to the research question they address. We find that several names for similar concepts exist, with ecodesign being the most popular one. It has evolved from “end-of-pipe” pollution prevention to a more systemic concept, and addresses the complete life cycle. Barriers and success factors extend beyond the product development team to management, customers, policymakers, and educators. The number of ecodesign methods and tools available to address them is large, and more reviewing, testing, validation, and categorization of the existing ones is necessary. Synergies between ecodesign and other research disciplines exist in theory, but require implementation and testing in practice.

scholarly journals Bibliometric Analysis of the Literature on Measuring Techniques for Manipulating Financial Statements

Risks ◽  
2021 ◽  
Vol 9 (7) ◽  
pp. 123
Author(s):  
Ioana Lavinia Safta ◽  
Andrada-Ioana Sabău (Popa) ◽  
Neli Muntean
Keyword(s):  
Bibliometric Analysis ◽  
Web Of Science ◽  
Research Question ◽  
Financial Statements ◽  
Research Papers ◽  
Creative Accounting ◽  
Measuring Techniques ◽  
Research Questions ◽  
Over Time

Creative accounting has its background since early studies in 1975, until the present time. It continues to be a subject of great interest for the companies and interested parties. Thus, the current paper will aim to answer the following proposed research questions: 1. Which are the most used methods for detecting the manipulation of financial statements in the literature? 2. Which are the terms that are most frequently encountered in the literature associated with “creative accounting? 3. Which are the journals that have the highest frequency of articles written on the topic “creative accounting”? 4. Over time, how did research evolve in the field of creative accounting? 5. Which countries are most preoccupied in publishing regarding this topic? To answer the research question 1, the models published in the literature for measuring manipulation techniques through creative accounting were reviewed and analyzed. For the remaining research questions, a bibliometric analysis for the publications in this area was performed. For collecting the sample, articles on this topic were selected from the international Web of Science database. Following this, a bibliometric analysis of the articles was performed, using the VOSviewer program. A total of 4045 publications on creative accounting were identified. Through the bibliometric analysis we have answered research question 2, by identifying the key words that have the closest proximity to creative accounting. To answer the remaining research questions, we identified the journals with the highest frequency of publication and the countries with the highest interest on the topic. It is especially important to evaluate the quality of this many research papers and to obtain valuable information.

Learning Real-Life Lessons From Online Games

2010 ◽  
Vol 6 (1) ◽  
pp. 17-37 ◽  
Author(s):  
Patricia G. Lange
Keyword(s):  
Social Interaction ◽  
Social Interactions ◽  
Interdisciplinary Research ◽  
Economic Value ◽  
Real Life ◽  
Online Games ◽  
Technical Knowledge ◽  
Life Lessons ◽  
Research Questions ◽  
Scholarly Attention

Games have received increased scholarly attention due to the economic value they generate. Yet, some studies still conceptualize games as ‘‘virtual’’ realms that are theoretically distinct from ‘‘real world’’ experiences. Based on an ethnographic investigation of two online, text-based gaming environments, this study analyzes dynamics such as technical acculturation, access to technical knowledge, and opportunities for self-expression by studying social interaction that occurred in non-revenue-generating games. Frameworks that focus on dynamics such as in-game conversation in broader game-centric domains or ecologies should be considered to accommodate a wider variety of gaming forms and related interdisciplinary research questions. Different games have different consequences, and it is important to understand the varying consequential contexts that games afford. Whether or not the consequences may be measured economically, it is nevertheless important to consider how social interactions may complicate forms of self-expression in ways that impact the human spirit.

scholarly journals Struggling to Fix Teams in Real Work Settings: A Challenge Assessment and an Intervention Toolbox

2021 ◽  
Vol 24 ◽  
Author(s):  
Carlos-María Alcover ◽  
Ramón Rico ◽  
Michael West
Keyword(s):  
Organizational Performance ◽  
Empirical Evidence ◽  
Task Design ◽  
Interaction Process ◽  
Academic Context ◽  
Affective Tone ◽  
Work Settings ◽  
Team Assessment ◽  
Real Work ◽  
Research Questions

Abstract After more than 80 years in predicting organizational performance, empirical evidence reveals a science of teams that seems unable to consistently implement solutions for teams performing in real work settings –outside and away from the isolated teams breeding in research laboratories in the academic context. To bridge this growing practitioners-researchers divide, we first identify five main challenges involved in working with teams today (purposeful team staffing; proper task design and allocation; task and interaction process functionality; appropriate affective tone; and suitable team assessment). And second, we offer a toolbox of interventions (empowering and restorative) to help practitioners to transform the potential threats inherent in these challenges into opportunities for team effectiveness. Our five-challenge diagnosis and proposed intervention toolbox contribute to better address research questions and theoretical falsifiability using teams performing in real work settings, and to assess and intervene in teams by adjusting their internal functioning to contextual conditions and constraints.

E-voting adoption in many countries: A literature review

2021 ◽  
pp. 205789112110405
Author(s):  
Ikhsan Darmawan
Keyword(s):  
United States ◽  
Systematic Review ◽  
Literature Review ◽  
Single Case ◽  
Research Question ◽  
The United States ◽  
Single Case Study ◽  
Academic Publications ◽  
Research Questions

Although the number of countries that have adopted e-voting has decreased lately, the number of academic publications on e-voting adoption has increased in the last two years. To date, there is no coherent narrative in the existing literature that explains the progress of the research on e-voting adoption. This article aims to answer the following research question: “How has research on the topic of e-voting adoption progressed over the last 15 years?” The article provides a semi-systematic review of 78 studies that were conducted from 2005 to 2020. In this article, I argue that although the studies on e-voting adoption are dominated by a single case study, by research in the United States, and by the positivist paradigm, scholars have employed the term “e-voting adoption” diversely and the research on e-voting adoption has evolved to address more specific research questions. Recommendations for the future agenda of research on e-voting adoption are also discussed.

Manifestations of legislative shortcomings in the Iraqi constitution

2021 ◽  
Author(s):  
Yamamah Kashkool ◽  
wael Al-bayati
Keyword(s):  
Prime Minister ◽  
Research Question ◽  
Economic Conditions ◽  
Research Questions ◽  
The Republic ◽  
The Right ◽  
Political Turmoil ◽  
Political Variables ◽  
Transitional Phase ◽  
New Phase

"The period of approving the Constitution of the Republic of Iraq for the year 2005 was surrounded by a state of political turmoil that usually accompanies any transitional phase that carries many political variables through the transition from a phase of dictatorial rule to a new phase bearing the features of democracy. In its approval, the lack of clarity in the political vision and the weakness of the constitutional legal culture of its authors, as well as the way in which it was approved by a popular referendum, which is voted on by yes or no, and does not allow an opportunity to discuss its articles and articles and diagnose its shortcomings. One of the shortcomings in our constitution is that it does not refer to regulating the resignation of the Prime Minister. This position has a political nature, and an administrative nature, and its occupant has the right to decide not to continue with this position and be satisfied with working in this field for any reason, and this must be in accordance with the context Organized legal, which is known as resignation., and this is what we dealt with in this research. For the purpose of researching this topic, we asked a research question that is... How can we address the legislative shortcomings that surrounded the Constitution of the Republic of Iraq for the year 2005 and related to regulating the resignation of the Prime Minister? From this research question, we derived several secondary research questions... 1- What is the limitation of legislative shortcomings? 2- What are the reasons for the legislative deficiencies in the Iraqi constitution? 3- Does the Prime Minister have the right to resign during his tenure? 4- To whom is the resignation submitted? 5- Who is the party that decides whether or not to accept the resignation? 6- What are the procedures that follow the acceptance of the resignation? By discussing these questions, we will try to reach the possibility of developing a legislative text that deals with a complete organization of the resignation of the Prime Minister, especially since the idea of ​​amending the constitution and to this day is still valid and possible, because many political, social and economic conditions in the country have changed from the time of entry into force of this constitution, which makes the idea of ​​the amendment obligatory and necessary"

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