The influence of tax law requirements and organization of client facts on professional judgment.

Key Points

• This research examines how written tax laws and the organization of client facts impact the information used in professional decision-making.
• Investigated the effect of written tax law on decision-making cues used by auditing professionals.
• Analyzed the interaction between tax laws and client facts during the decision-making process.
• Assessed the impact of experience differences on measurement inconsistencies in professional judgment.
• Written tax laws significantly influence the number and type of decision-making cues used by professionals.
• The organization of client facts interacts with tax laws, affecting decision-making processes.
• Differences in experience among professionals contribute to inconsistencies in how cues are measured.