The Role of Client Advocacy in the Development of Tax Professionals’ Advice

2010 ◽  
Vol 32 (1) ◽  
pp. 25-51 ◽  
Author(s):  
Donna D. Bobek ◽  
Amy M. Hageman ◽  
Richard C. Hatfield
Keyword(s):  
Decision Making Process ◽  
Client Characteristics ◽  
Attitude Theory ◽  
Primary Responsibility ◽  
Evidence Evaluation ◽  
Tax Professionals ◽  
Decision Outcomes ◽  
Client Advocacy ◽  
Context Specific

ABSTRACT: A primary responsibility of tax professionals is to be an advocate for their clients (AICPA 2000). Prior studies have shown mixed results on how the advocate role influences tax professionals’ decision processes and outcomes (e.g., Cloyd and Spilker 1999; Davis and Mason 2003; Barrick et al. 2004; Kahle and White 2004). In this study, we consider how advocacy may be at least partially context-specific, introduce the construct of client-specific advocacy, and thoroughly examine the influence of advocacy attitudes on a number of steps in the judgment and decision-making process. Consistent with attitude theory, we report experimental results that suggest client characteristics influence tax professionals’ advocacy attitudes. We also find that client-specific advocacy influences process variables such as the weighting of evidence and decision outcomes such as the recommendation of tax advice. The results of the study indicate that tax professionals may be unintentionally influenced by client attributes when making judgments and may have difficulty separating their advocacy and evidence evaluation roles.

Strategic decision-making

2018 ◽  
Vol 41 (1) ◽  
pp. 2-28 ◽  
Author(s):  
Satyanarayana Parayitam ◽  
Chris Papenhausen
Keyword(s):  
Decision Making ◽  
Conflict Management ◽  
Strategic Decision ◽  
Strategic Decision Making ◽  
Decision Making Process ◽  
Content Type ◽  
Decision Outcomes ◽  
Seeking Behavior ◽  
The Relationship

Purpose This paper aims to investigate the effect of cooperative conflict management on agreement-seeking behavior, agreement-seeking behavior on decision outcomes, moderating role of competence-based trust on the relationship between agreement-seeking behavior and decision outcomes, and mediating role of agreement-seeking behavior between cooperative conflict management and decision outcomes. Design/methodology/approach Using a structured survey instrument, this paper gathered data from 348 students enrolled in a strategic management capstone course that features strategic decision-making in a simulated business strategy game. The data from 94 teams were collected from the student population using a carefully administered instrument. The data were aggregated after running the inter-rater agreement test and the analyzed to test the hypotheses. Findings The results from the hierarchical regression of the complex moderated mediation model reveal that cooperative conflict management is positively related to agreement-seeking behavior, and agreement-seeking behavior mediates the relationship between cooperative conflict management and decision outcomes. The results also suggest that competence-based trust acts as a moderator in the relationship between agreement-seeking behavior and decision quality; agreement-seeking behavior and team effectiveness, and agreement-seeking behavior and decision commitment. Results also support mediation of agreement-seeking behavior between cooperative conflict management and decision outcomes. Research limitations/implications The present research is based on self-report measures, and hence, the limitations of social desirability bias and common method bias are inherent. However, adequate care is taken to minimize these limitations. The research has implications for the strategic decision-making process literature. Practical implications In addition to the strategic management literature, this study contributes to practicing managers. The study suggests that competence-based trust plays a vital role in decision effectiveness. Administrators need to select the members in the decision-making process who have competence-based trust on one another and engage in agreement-seeking behavior. Social implications The findings from the study help in creating a fruitful social environment in organizations. Originality/value This study provides new insights about the previously unknown effects of cooperative conflict management and agreement-seeking behavior in strategic decision-making process.

Do Tax Professionals Act Like Auditors when Evaluating Tax-Related Audit Evidence?

2021 ◽  
Author(s):  
Donna D. Bobek ◽  
Laura N. Feustel ◽  
Scott D. Vandervelde
Keyword(s):  
Income Tax ◽  
Team Member ◽  
Financial Statement ◽  
Functional Area ◽  
Professional Skepticism ◽  
Tax Professionals ◽  
Audit Evidence ◽  
Client Advocacy

The audit of the financial statement income tax accounts is ultimately the responsibility of the audit engagement team; however, tax professionals are often involved because of their knowledge of the tax functional area. Auditors are expected to exercise professional skepticism and independence when performing audits, while tax professionals are expected to be advocates for their tax clients. This study investigates whether the auditor and/or tax professionals’ typical role influences how they evaluate evidence on an audit engagement, especially when provided evidence by individuals with whom they are closely affiliated. The results of an experiment with experienced auditors and tax professionals, suggest that despite differing in their trait skepticism and client advocacy attitudes, tax professionals and auditors make similar judgments when in the role of an audit engagement team member. We also find evidence both auditors and tax professionals are more persuaded by individuals with whom they have a closer affiliation.

Mr. and Mrs. Smith: A Student Introduction to Federal Tax Compliance and Documentation

2015 ◽  
Vol 31 (1) ◽  
pp. 119-132 ◽  
Author(s):  
Michaele L. Morrow ◽  
Shane R. Stinson
Keyword(s):  
Communication Skills ◽  
Professional Practice ◽  
Income Tax ◽  
Tax Compliance ◽  
Personal Income Tax ◽  
Initial Information ◽  
Face To Face ◽  
Client Advocacy ◽  
Tax Practice

ABSTRACT In this case, students assume the role of new accounting staff tasked with the preparation of a personal income tax return and supporting documentation for a client of their firm. Students are provided prior year work papers and client communications, a copy of the prior year's tax return, as well as a letter and supporting documents from the client for the current year. To complete the case, students generate questions based on the initial information provided, meet face-to-face with the client, and roll forward a set of electronic work papers before submitting a complete current year engagement file for senior review. This case adds work papers and client interaction to the traditional tax compliance case to reinforce both the technical and communication skills valued in professional practice. The formulation of questions for the client also allows students to practice discussing technical topics in a non-technical manner and underscores the required balance between attitudes of client advocacy stressed in professional tax practice and legal requirements for “good-faith” tax return reporting. This case is appropriate for an individual income tax course at either the undergraduate or graduate level, and can be easily adapted to increase or decrease difficulty.

scholarly journals Decision Making from the Experience of Orthognathic Surgery Patients: A Grounded Theory Approach

2021 ◽  
pp. 238008442110144
Author(s):  
N.R. Paul ◽  
S.R. Baker ◽  
B.J. Gibson
Keyword(s):  
Decision Making ◽  
Grounded Theory ◽  
Treatment Options ◽  
Study Data ◽  
Primary Objective ◽  
Major Surgery ◽  
Future Research ◽  
Decision Making Process ◽  
Theory Approach

Introduction: Patients’ decisions to undergo major surgery such as orthognathic treatment are not just about how the decision is made but what influences the decision. Objectives: The primary objective of the study was to identify the key processes involved in patients’ experience of decision making for orthognathic treatment. Methods: This study reports some of the findings of a larger grounded theory study. Data were collected through face-to-face interviews of patients who were seen for orthognathic treatment at a teaching hospital in the United Kingdom. Twenty-two participants were recruited (age range 18–66 y), of whom 12 (male = 2, female = 10) were 6 to 8 wk postsurgery, 6 (male = 2, female = 4) were in the decision-making stage, and 4 (male = 0, female = 4) were 1 to 2 y postsurgery. Additional data were also collected from online blogs and forums on jaw surgery. The data analysis stages of grounded theory methodology were undertaken, including open and selective coding. Results: The study identified the central role of dental care professionals (DCPs) in several underlying processes associated with decision making, including legitimating, mediating, scheduling, projecting, and supporting patients’ decisions. Six categories were related to key aspects of decision making. These were awareness about their underlying dentofacial problems and treatment options available, the information available about the treatment, the temporality of when surgery would be undertaken, the motivations and expectation of patients, social support, and fear of the surgery, hospitalization, and potentially disliking their new face. Conclusion: The decision-making process for orthognathic treatment is complex, multifactorial, and heavily influenced by the role of DCPs in patient care. Understanding the magnitude of this role will enable DCPs to more clearly participate in improving patients’ decision-making process. The findings of this study can inform future quantitative studies. Knowledge Transfer Statement: The results of this study can be used both for informing clinical practice around enabling decision making for orthognathic treatment and also for designing future research. The findings can better inform clinicians about the importance of their role in the patients’ decision-making process for orthognathic treatment and the means to improve the patient experience. It is suggested that further research could be conducted to measure some of the key constructs identified within our grounded theory and assess how these change during the treatment process.

Possible cues driving context-specific adaptation of optocollic reflex in pigeons (Columba livia)

2012 ◽  
Vol 107 (2) ◽  
pp. 704-717 ◽  
Author(s):  
Henri Gioanni ◽  
Pierre-Paul Vidal
Keyword(s):  
Columba Livia ◽  
Motor Command ◽  
Slow Phase ◽  
Gaze Stabilization ◽  
Specific Adaptation ◽  
Body Vibration ◽  
Fast Phase ◽  
Context Specific ◽  
Context Cues

Context-specific adaptation (Shelhamer M, Clendaniel R. Neurosci Lett 332: 200–204, 2002) explains that reflexive responses can be maintained with different “calibrations” for different situations (contexts). Which context cues are crucial and how they combine to evoke context-specific adaptation is not fully understood. Gaze stabilization in birds is a nice model with which to tackle that question. Previous data showed that when pigeons ( Columba livia) were hung in a harness and subjected to a frontal airstream provoking a flying posture (“flying condition”), the working range of the optokinetic head response [optocollic reflex (OCR)] extended toward higher velocities compared with the “resting condition.” The present study was aimed at identifying which context cues are instrumental in recalibrating the OCR. We investigated that question by using vibrating stimuli delivered during the OCR provoked by rotating the visual surroundings at different velocities. The OCR gain increase and the boost of the fast phase velocity observed during the “flying condition” were mimicked by body vibration. On the other hand, the newly emerged relationship between the fast-phase and slow-phase velocities in the “flying condition” was mimicked by head vibration. Spinal cord lesion at the lumbosacral level decreased the effects of body vibration, whereas lesions of the lumbosacral apparatus had no effect. Our data suggest a major role of muscular proprioception in the context-specific adaptation of the stabilizing behavior, while the vestibular system could contribute to the context-specific adaptation of the orienting behavior. Participation of an efferent copy of the motor command driving the flight cannot be excluded.

scholarly journals Social Capital: Higher Resilience in Slums in the Lagos Metropolis

2021 ◽  
Vol 13 (7) ◽  
pp. 3879
Author(s):  
Olabisi S. Obaitor ◽  
Taibat O. Lawanson ◽  
Marion Stellmes ◽  
Tobia Lakes
Keyword(s):  
Social Capital ◽  
Land Allocation ◽  
Decision Making Process ◽  
Community Group ◽  
The Social ◽  
Structural Social Capital ◽  
Depth Interviews ◽  
Different Levels ◽  
Slum Community

Different slums exhibit different levels of resilience against the threat of eviction. However, little is known about the role of the social capital of the slum community in this context. This study investigates the factors contributing to slum resilience in the Lagos Metropolis, Nigeria, through a social capital lens. This study first investigates land allocation in slums, then the available social capital, and subsequently how this capital influences resilience to the threat of eviction in slums. Data were collected in two slum communities, in Lagos, through in-depth interviews and focus groups discussion. This study shows that land allocation is done by the traditional heads, contrarily to the mandate of the Nigeria Land Use Act of 1978. Furthermore, there is a form of structural social capital through the presence of government registered community development associations in the slums; however, their activities, decision-making process and the perception of the residents’ towards their respective associations, differs. This led to differences in trust, social cohesion and bonding ties among residents of the slum, thereby influencing resilience to the threat of eviction in slums. Since community group associations, through the appointed executives, drive the efficient utilization of social capital in slums, this study therefore recommends their restructuring in order to support a sustainable solution to the threat of eviction in slums in Lagos.

Sign in / Sign up

Export Citation Format

Share Document