This study seeks to further an understanding of taxpayer characteristics. The study presents a multidimensional tax locus of control (LOC) instrument developed from the starting point of a validated LOC instrument from the health-care field. Data collected using the instrument indicate that...

This paper presents narrative data collected from seniors and managers/senior managers of five international professional services firms. Participants voluntarily wrote comments on the face of a survey instrument that collected objective format data. Comments discuss a variety of aspects of the...

This study examines whether Lifestyle Preferences affect attrition or influence career attitudes of early-career public accountants. The research follows an initial sample of 253 newly-hired, entry-level public accountants (133 male accountants and 120 female accountants). Analysis of data on...