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| Author: | Spliker, B. |
| Title: | The effects of time pressure and knowledge on key word selection behaviour in tax research |
| Journal: | Accounting Review
1995 : JAN, VOL. 70:1, p. 49-70 |
| Index terms: | TIME INFORMATION TAXATION |
| Language: | eng |
| Abstract: | This paper considers how time pressure and knowledge separately and jointly affect tax researchers' ability to locate relevant authority. Tax professionals and graduate tax students participated in a computer interactive experiment in which subjects selected relevant key words relating to a partnership tax issue. The results indicate that declarative and procedural knowledge enhance tax researchers' ability to select relevant key words in a time-restricted task. |
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