TY - JOUR
T1 - Discussion of "The Psychology of Billing"
AU - Falsetta, Diana
AU - Kaplan, Steven
PY - 2017
Y1 - 2017
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
JO - Contemporary Accounting Research
JF - Contemporary Accounting Research
SN - 0823-9150
ER -