Investigates how tax law and organization of client facts affect decision-making in professionals, suggesting implications for practice.
Investigates the effect of written tax law and the organization of client facts on the amount and type of information used by auditing professionals in decision-making. Measurements of cues used in decision-making; Interaction of written tax laws and client facts in influencing the number of cues in decision-making; Role of experience differences in measurement inconsistencies.
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Kathy Krawczyk (1994) studied this question.
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