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| Author: | Bonner, S. E. Davis, J. S. Jackson, B. R. |
| Title: | Expertise in corporate tax planning: the issue identification stage |
| Journal: | Journal of Accounting Research
1992 : VOL. 30, p. 1-36 |
| Index terms: | CORPORATE PLANNING COMPANY TAXATION TAXATION |
| Language: | eng |
| Abstract: | In this study, the authors examine expertise in issue identification in a corporate tax-planning context. Specifically, they investigate both the relation between knowledge and performance at corporate tax issue identification, and the relation between knowledge and various instructional and practice experiences, e.g., firm training programs. Ultimately, understanding both of these relation s is necessary for improving the performance of tax planners. This study examines the two relations by measuring instruction, practice, knowledge, ability, and performance in the context of tax issue identification. |
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