The competence of tax accountants plays a crucial role in the U.S. voluntary compliance income tax system. This study extends prior research in accountant expertise to tax accountants. Two dimensions of expertise are measured: accuracy of recall of declarative tax knowledge, and calibration of...

Purpose As more companies choose to disclose corporate social responsibility (CSR) information, it is important to gain an understanding of the quality of disclosures and factors that influence quality. The purpose of this study is to examine the role of culture as a determinant of the quality...