Tax Professionals Belief Revision: The Effects of Information Presentation Sequence, Client Preference, and Domain Experience

Ker-Wei Pei, Philip Reckers, Robert W. Wyndelts

Research output: Contribution to journalArticle

25 Scopus citations

Abstract

Based on a belief revision model recently proposed by Hogarth and Einhorn [35], the present research investigates the effects of information presentation orders on tax professionals’ belief revisions about ambiguous tax treatments. Also examined in the study are the impacts of the tax professionals’ experience and the client's tax preference on the belief revision. The results show that the experienced tax professionals’ belief revisions are affected by the presentation order manipulations, but unaffected by the client preference manipulations. In contrast, the inexperienced tax professionals’ belief revisions display a reverse pattern.

Original languageEnglish (US)
Pages (from-to)175-199
Number of pages25
JournalDecision Sciences
Volume23
Issue number1
DOIs
StatePublished - 1992

Keywords

  • Decision Processes
  • Human Information Processing

ASJC Scopus subject areas

  • Business, Management and Accounting(all)
  • Strategy and Management
  • Information Systems and Management
  • Management of Technology and Innovation

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