Discussion of the Role of Client Advocacy in the Development of Tax Professionals' Advice
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 of the American Taxation Association
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