Journal article
A Comparison of U.S. and Offshore Indian Tax Professionals' Client Advocacy Attitudes and Client Recommendations
The Journal of the American Taxation Association, Vol.38(2), pp.51-66
09/22/2016
DOI: 10.2308/atax-51502
Abstract
This study compares the client advocacy attitudes of U.S. tax professionals who do U.S. tax work in the U.S. and Indian tax professionals who do U.S. tax work offshore. We find that experienced U.S. tax professionals have stronger client advocacy attitudes than experienced Indian tax professionals, while the client advocacy attitudes of inexperienced U.S. and inexperienced Indian tax professionals are not significantly different. Further, client advocacy attitudes of experienced U.S. tax professionals are stronger than advocacy attitudes of inexperienced U.S. tax professionals while the client advocacy attitudes of experienced Indian tax professionals are not different from advocacy attitudes of inexperienced Indian tax professionals. We also provide evidence that the client advocacy attitudes of experienced U.S. tax professionals are positively associated with their recommendations of the client-preferred position, while the client advocacy attitudes of experienced Indian tax professionals are not related to their client recommendations. Given the increasing number of Indian tax professionals performing U.S. tax work, our findings should be of interest to researchers, taxing authorities, firms, and taxpayers.
Details
- Title: Subtitle
- A Comparison of U.S. and Offshore Indian Tax Professionals' Client Advocacy Attitudes and Client Recommendations
- Creators
- Brian C. Spilker - Brigham Young UniversityBryan W. Stewart - Brigham Young UniversityJaron H. Wilde - University of IowaDavid A. Wood - Brigham Young University
- Resource Type
- Journal article
- Publication Details
- The Journal of the American Taxation Association, Vol.38(2), pp.51-66
- Publisher
- Amer Accounting Assoc
- DOI
- 10.2308/atax-51502
- ISSN
- 0198-9073
- eISSN
- 1558-8017
- Number of pages
- 16
- Language
- English
- Date published
- 09/22/2016
- Academic Unit
- Accounting
- Record Identifier
- 9984380480102771
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