| Author: | Ayres, F. L. Jackson, B. R. Hite, P. S. |
| Title: | The economic benefits of regulation: evidence from professional tax prepares |
| Journal: | Accounting Review
1989 : APR. VOL. 64, P.300-312 |
| Index terms: | REGULATIONS |
| Language: | eng |
| Abstract: | The paper studies the role of third-party tax prepares in income tax reporting. Economic theory suggest that CPAs, who are subject to higher degree of government regulation, would be expected to propose and justify more pro-taxpayer positions than would unlicensed prepares. Testing this hypothesis, CPAs were found to be consistently more pro- taxpayer than were non-CPAs. |
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