Why do small business taxpayers stay with their practitioners? Trust, competence and aggressive advice
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Tan, Lin Mei; Braithwaite, Valerie; Reinhart, Monika
Description
This article draws upon self-report survey data to examine the commitment of 181 small business taxpayers to their tax practitioners. Using hierarchical regression modelling, commitment was associated with a local chartered accountant; having a letter of engagement; receiving cautious, competent and aggressive advice (once expectations were controlled) and believing the tax practitioner trustworthy. Trust was related to receiving competent and cautious advice. Receiving aggressive advice...[Show more]
Collections | ANU Research Publications |
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Date published: | 2014 |
Type: | Journal article |
URI: | http://hdl.handle.net/1885/52211 |
Source: | International Small Business Journal |
DOI: | 10.1177/0266242614555556 |
Access Rights: | Open Access |
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File | Description | Size | Format | Image |
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smallbusinesstanbraith.pdf | 251.38 kB | Adobe PDF |
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