TY - JOUR
T1 - Discussion of “The Psychology of Billing”
AU - Falsetta, Diana
AU - Kaplan, Steven
N1 - Funding Information:
* Accepted by Alan Webb. An earlier version of this paper was presented at the 2012 Contemporary Accounting Research Conference, generously supported by the Chartered Professional Accountants of Canada. We thank Alan Webb for his comments on our written discussion. †† CCorrespondingorrespondingauthor. author: steve.kaplan@asu.edu.
Publisher Copyright:
© CAAA
PY - 2018/9/1
Y1 - 2018/9/1
N2 - Hansen, Jackson, Schaefer, and Stewart (2018) examine the effects of three contextual features on tax professionals’ billing decisions in a case involving issue-specific tax research. In this discussion, we present a tax fee model. In contrast to determining a bill, our model views tax fees in a more comprehensive perspective. We subsequently use this model to discuss the design choices and limitations of their study and to provide suggestions for future research.
AB - Hansen, Jackson, Schaefer, and Stewart (2018) examine the effects of three contextual features on tax professionals’ billing decisions in a case involving issue-specific tax research. In this discussion, we present a tax fee model. In contrast to determining a bill, our model views tax fees in a more comprehensive perspective. We subsequently use this model to discuss the design choices and limitations of their study and to provide suggestions for future research.
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U2 - 10.1111/1911-3846.12324
DO - 10.1111/1911-3846.12324
M3 - Article
AN - SCOPUS:85031490232
SN - 0823-9150
VL - 35
SP - 1455
EP - 1463
JO - Contemporary Accounting Research
JF - Contemporary Accounting Research
IS - 3
ER -