التفاصيل البيبلوغرافية
| العنوان: |
Do Tax Professionals Act Like Auditors when Evaluating Tax-Related Audit Evidence? |
| المؤلفون: |
Bobek, Donna D.1 (AUTHOR), Feustel, Laura N.2 (AUTHOR), Vandervelde, Scott D.1 (AUTHOR) |
| المصدر: |
Behavioral Research in Accounting. Fall2021, Vol. 33 Issue 1, p81-106. 26p. 1 Diagram, 7 Charts. |
| مصطلحات موضوعية: |
*AUDITORS, *AUDITING, *AUDIT trails, *INCOME tax accounting, *FINANCIAL statements, *PROFESSIONAL employees, *TAXATION |
| مستخلص: |
The audit of the financial statement income tax accounts is ultimately the responsibility of the audit engagement team; however, tax professionals are often involved because of their knowledge of the tax functional area. Auditors are expected to exercise professional skepticism and independence when performing audits, while tax professionals are expected to be advocates for their tax clients. This study investigates whether the auditor and/or tax professionals' typical role influences how they evaluate evidence on an audit engagement, especially when provided evidence by individuals with whom they are closely affiliated. Results of an experiment with experienced auditors and tax professionals suggest that despite differing in their trait skepticism and client advocacy attitudes, tax professionals and auditors make similar judgments when in the role of an audit engagement team member. We also find evidence that both auditors and tax professionals are more persuaded by individuals with whom they have a closer affiliation. Data Availability: Data are available from the corresponding author. [ABSTRACT FROM AUTHOR] |
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| قاعدة البيانات: |
Business Source Index |