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AI-enhanced audit inquiry : a research note
Raschke, Robyn L.; Saiewitz, Aaron; Kachroo, Pushkin; … - In: Journal of emerging technologies in Accounting 15 (2018) 2, pp. 111-116
Persistent link: https://www.econbiz.de/10014308044
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An investigation of the relation between tax professionals, tax refunds, and fees
Hatfield, Richard C.; Jackson, Scott B.; Schafer, … - In: Behavioral research in accounting 20 (2008) 2, pp. 19-35
Persistent link: https://www.econbiz.de/10003768127
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The effect of policy objectives, complexity, and self-interest on individuals' comparative fairness judgments of a flat tax
Bobek, Donna; Hatfield, Richard C. - In: Advances in taxation, (pp. 1-25). 2001
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...
Persistent link: https://www.econbiz.de/10015389883
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Interactive auditor-client negotiations : the effects of the accumulating nature and direction of audit differences
Hatfield, Richard C.; Mullis, Curtis E.; Trotman, Ken T. - In: The accounting review : a publication of the American … 97 (2022) 7, pp. 223-241
Persistent link: https://www.econbiz.de/10013503562