This paper reports the results of a study that examined two areas of interest in marketing accounting services for fax preparation. First, the question of whether the price charged by an accounting firm has an impact on the perceived quality of the tax preparation service is explored. Second, the effect of the CPA credential on the expected quality of the service provided is examined. The managerial implications of the findings are discussed for organizations with and without the CPA credential and guidelines are offered for analysis of the quality of the accounting service provided.
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Ferguson et al. (1989) studied this question.