Discussion of the Role of Client Advocacy in the Development of Tax Professionals' Advice
Document Type
Article
Publication Date
Spring 2-2010
Abstract
The article discusses the idea that different levels of client advocacy held by tax consultants will affect their judgment, decision making, and advice. Studies on tax professionals' attitudes concerning advocacy and client characteristics are mentioned. The influence of endogeneity versus exogeneity in client characteristics on the tax professional's attitude are discussed. A model of hypothesized professional-client relationships in the decision making process is also discussed. The distinctions between client-specific advocacy and general advocacy are noted.
Journal Title
Journal of the American Taxation Association
Journal ISSN
0198-9073
Volume
32
Issue
1
First Page
53S
Last Page
57
Digital Object Identifier (DOI)
10.2308/jata.2010.32.1.53
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