Tax Professionals Belief Revision: The Effects of Information Presentation Sequence, Client Preference, and Domain Experience
作者:
Buck K.W. Pei,
Philip M.J. Reckers,
Robert W. Wyndelts,
期刊:
Decision Sciences
(WILEY Available online 1992)
卷期:
Volume 23,
issue 1
页码: 175-199
ISSN:0011-7315
年代: 1992
DOI:10.1111/j.1540-5915.1992.tb00383.x
出版商: Blackwell Publishing Ltd
关键词: Decision Processes;Human Information Processing
数据来源: WILEY
摘要:
ABSTRACTBased on a belief revision model recently proposed by Hogarth and Einhorn [35], the present research investigates the effects of information presentation orders on tax professionals’ belief revisions about ambiguous tax treatments. Also examined in the study are the impacts of the tax professionals’ experience and the client's tax preference on the belief revision. The results show that the experienced tax professionals’ belief revisions are affected by the presentation order manipulations, but unaffected by the client preference manipulations. In contrast, the inexperienced tax professionals’ belief revisions display a reverse
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