This study examines the effect of the reviewer role on tax professionals’ advocacy bias. Prior research establishes the prevalence of advocacy bias and focuses on whether reviewers can detect preparers’ advocacy bias; however, this study examines whether the reviewer role influences tax...

This study introduces and tests the applicability of a signal for individual tax reporting aggressiveness using German income tax return data. Tax aggressiveness is often defined as dealing with uncertainty - or more precisely: ambiguity - in an exploitative manner. In other words, firms and...

Internal Revenue Code (IRC) section 7216 and its lengthy regulations govern when a tax return preparer may disclose or use a taxpayer's tax return information without first obtaining the taxpayer's consent. Because it is a federal crime to violate section 7216 and its regulations, CPAs should...