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This research aims to empirically assess how preparer penalties and client compensation influence CPA compliance behavior.

An Empirical Investigation of Factors Influencing Tax Practitioner Compliance.

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This research aims to empirically assess how preparer penalties and client compensation influence CPA compliance behavior.
Examined the influence of preparer penalties on CPA aggressiveness when advising clients and signing returns.
Analyzed the relationship between client compensation and CPA behavior.
Utilized quantitative data from surveys of tax practitioners.
Higher client compensation increases CPA aggressiveness in advising and signing returns.
Preparer penalties effectively lower CPA aggressiveness when signing returns only.
Findings suggest penalties have limited influence on overall behavior related to client advice.

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Randomized trial investigates the effects of preparer penalties on CPA behavior and client compensation impact.

Reckers et al. (1991) studied this question.

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