Discussion of "The Psychology of Billing"

Diana Falsetta; Steven Kaplan

doi:10.1111/1911-3846.12324

Discussion of "The Psychology of Billing"

Diana Falsetta, Steven Kaplan

WPC: Accountancy, School of

Research output: Contribution to journal › Article

Abstract

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.

Original language	English (US)
Journal	Contemporary Accounting Research
DOIs	https://doi.org/10.1111/1911-3846.12324
State	Accepted/In press - 2017

ASJC Scopus subject areas

Accounting
Finance
Economics and Econometrics

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10.1111/1911-3846.12324

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Falsetta, D., & Kaplan, S. (Accepted/In press). Discussion of "The Psychology of Billing". Contemporary Accounting Research. https://doi.org/10.1111/1911-3846.12324

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