IDEAS home Printed from https://ideas.repec.org/a/bla/joares/v30y1992ip1-28.html
   My bibliography  Save this article

Expertise In Corporate-Tax Planning - The Issue Identification Stage

Author

Listed:
  • BONNER, SE
  • DAVIS, JS
  • JACKSON, BR

Abstract

No abstract is available for this item.

Suggested Citation

  • Bonner, Se & Davis, Js & Jackson, Br, 1992. "Expertise In Corporate-Tax Planning - The Issue Identification Stage," Journal of Accounting Research, Wiley Blackwell, vol. 30, pages 1-28.
    • Handle: RePEc:bla:joares:v:30:y:1992:i::p:1-28
    DOI: http://hdl.handle.net/10.2307/2491190
    as

    Download full text from publisher

    File URL: http://www.jstor.org/stable/pdf/2491190.pdf
    Download Restriction: no
    File URL: https://libkey.io/http://hdl.handle.net/10.2307/2491190?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Hasseldine, John & Holland, Kevin & van der Rijt, Pernill, 2011. "The market for corporate tax knowledge," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(1), pages 39-52.
    2. Choo, Freddie, 1996. "Auditors' knowledge content and judgment performance: A cognitive script approach," Accounting, Organizations and Society, Elsevier, vol. 21(4), pages 339-359, May.
    3. Bonner, Sarah E. & Sprinkle, Geoffrey B., 2002. "The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 303-345.
    4. Jochen Hundsdoerfer & Christina Sichtmann, 2009. "The importance of taxes in entrepreneurial decisions: an analysis of practicing physicians’ behavior," Review of Managerial Science, Springer, vol. 3(1), pages 19-40, March.
    5. David T. Dearman & Michael D. Shields, 2005. "Avoiding Accounting Fixation: Determinants of Cognitive Adaptation to Differences in Accounting Method," Contemporary Accounting Research, John Wiley & Sons, vol. 22(2), pages 351-384, June.
    6. Rose, Jacob M. & Wolfe, Christopher J., 2000. "The effects of system design alternatives on the acquisition of tax knowledge from a computerized tax decision aid," Accounting, Organizations and Society, Elsevier, vol. 25(3), pages 285-306, April.
    7. Robert H. Michaelsen & Nancy B. Nichols, 1999. "An examination of the psychological traits that affect the ability of tax experts to communicate their expertise," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 8(3), pages 145-158, September.
    8. Odette M. Pinto, 2015. "Effects of Advice on Effectiveness and Efficiency of Tax Planning Tasks," Accounting Perspectives, John Wiley & Sons, vol. 14(4), pages 307-329, December.
    9. Stone, Dan N. & Hunton, James E. & Wier, Benson, 2000. "Succeeding in managerial accounting. Part 1: knowledge, ability, and rank," Accounting, Organizations and Society, Elsevier, vol. 25(7), pages 697-715, October.
    10. Lisa Frey, 2018. "Tax certified individual auditors and effective tax rates," Business Research, Springer;German Academic Association for Business Research, vol. 11(1), pages 77-114, February.
    11. repec:mth:ijafr8:v:8:y:2018:i:4:p:208-226 is not listed on IDEAS
    12. He Xiao & Jianqun Xi, 2023. "The Impact of Institutional Cross‐ownership on Corporate Tax Avoidance: Evidence from Chinese Listed Firms," Australian Accounting Review, CPA Australia, vol. 33(1), pages 86-105, March.
    13. Cardinaels, Eddy, 2008. "The interplay between cost accounting knowledge and presentation formats in cost-based decision-making," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 582-602, August.
    14. Goldman, Nathan C. & Harris, M. Kathleen & Omer, Thomas C., 2022. "Does task-specific knowledge improve audit quality: Evidence from audits of income tax accounts," Accounting, Organizations and Society, Elsevier, vol. 99(C).
    15. Hunton, James E. & Wier, Benson & Stone, Dan N., 2000. "Succeeding in managerial accounting. Part 2: a structural equations analysis," Accounting, Organizations and Society, Elsevier, vol. 25(8), pages 751-762, November.
    16. O'Donnell, Ed. & Koch, Bruce & Boone, Jeff, 2005. "The influence of domain knowledge and task complexity on tax professionals' compliance recommendations," Accounting, Organizations and Society, Elsevier, vol. 30(2), pages 145-165, February.

    More about this item

    Keywords

    Taxation; Corporate tax planning; Declarative tax knowledge; Procedural tax knowledge;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:joares:v:30:y:1992:i::p:1-28. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=0021-8456 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.