The purpose of this study was to identify how individuals form fairness judgments about a tax system and what factors they attend to when comparing the fairness of a flat tax system with the current tax system. Based on equity theory and prior tax research the complexity of the tax system, the...

The evaluation of evidence is a key component of the tax research task. This study adds to the current literature regarding evidence evaluation and confirmation bias in the accounting profession. Previous studies have suggested that tax professionals prefer evidence that confirms their initial...

As with most professional service occupations, liability claims are a major concern for accounting professionals. Most of the academic research on accountants’ professional liability has focused on audit services. This study extends research on accountants’ professional liability by...