The influence of information presentation order on professional tax judgment

Based upon a belief revision model recently proposed by Einhorn and Hogarth, the present research investigates the effects of information presentation orders on tax professionals' belief revisions about ambiguous tax treatments. In particular, two dimensions of the tax professionals' belie...

Full description

Saved in:
Bibliographic Details
Published in:Journal of economic psychology 1990-03, Vol.11 (1), p.119-146
Main Authors: Pei, Buck K.W., Reckers, Philip M.J., Wyndelts, Robert W.
Format: Article
Language:English
Subjects:
Behavior. Attitude
Biological and medical sciences
Client relationships
CPAs
Decision making models
Decision theory
Differences
Fundamental and applied biological sciences. Psychology
Information
Professionals
Psychological aspects
Psychology. Psychoanalysis. Psychiatry
Psychology. Psychophysiology
Social psychology
Statistical analysis
Studies
Tax preparation
Taxes
Citations: Items that this one cites
Items that cite this one
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
Description
Summary:Based upon a belief revision model recently proposed by Einhorn and Hogarth, the present research investigates the effects of information presentation orders on tax professionals' belief revisions about ambiguous tax treatments. In particular, two dimensions of the tax professionals' beliefs are examined: judgment of tax treatment reasonableness, and recommendation of tax treatment to client. Also examined in the study are the impacts of the tax professionals' individual attitudes and the client's tax preference on the belief revision. The results show that both dimensions of the tax professionals' belief revisions are affected by the presentation order manipulations, but neither are affected by the client preference manipulations. The results also indicate that the tax professionals' individual attitudes affect their recommendations of the tax treatments to client, but do not affect their judgments of the tax treatments reasonableness.
ISSN:0167-4870
1872-7719
DOI:10.1016/0167-4870(90)90050-J