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| Author: | Krawczyk, K. |
| Title: | The influence of tax law requirements and organization of client facts on professional judgment |
| Journal: | Behavioral Research in Accounting
1994 : SUPPLEMENT, VOL. 6, p. 97-120 |
| Index terms: | TAX LAW ORGANIZATION CLIENTS |
| Language: | eng |
| Abstract: | Psychology literature suggests that the way in which information is presented to individuals can affect their decision making process. This study uses two experiments to investigate the extent to which the form of written tax law (subjective or objective) and the organization of client facts (natural order or random) define the amount and type of information (cues) that professional s select, weigh, and use in decision making. The cues selected, weighed and combined in decision making were measured by having the professional free-recall information, and provide a decision along with its justification. |
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