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ETD Abstract Container

Abstract Header

Relationships Matter, Even for CPAs

Jones, David E.
http://rave.ohiolink.edu/etdc/view?acc_num=casedm1568710731435014

Abstract Details

2013, Doctor of Management, Case Western Reserve University, Weatherhead School of Management.
In these studies we explore the decision-making process of CPAs serving their clients as tax professionals facing ambiguous tax situations. First, we invited twenty-nine practicing tax professionals to describe their varied experiences when facing a vague or uncertain client tax. We found many themes, but two emerged that spawned our interest. The first theme suggested that the operating environment for the tax professional (such as large firm or small firm) influenced the tax professionals’ decisions. The next theme suggested that relationships with clients influenced tax professionals’ decision-making. Our second study narrowed our efforts to learn the impact relationship quality had on tax professionals’ attitudes about their loyalty to their clients versus their attitudes about their tax law enforcement role. We surveyed 412 CPA tax professionals currently serving clients of their CPA firm using an online anonymous self-administered process. Our findings suggest that relationships and relationship quality help positively affect the tax professional’s attitudes about client loyalty and upholding the public trust. Also, we found that a high quality relationship with a client dampens the tax professional’s ethical attitudes about upholding the public trust.
Tim Fogarty, Ph.D. (Advisor)
Accounting
CPA; tax professional; relationships

Recommended Citations

Citations

  • Jones, D. E. (2013). Relationships Matter, Even for CPAs [Doctoral dissertation, Case Western Reserve University]. OhioLINK Electronic Theses and Dissertations Center. http://rave.ohiolink.edu/etdc/view?acc_num=casedm1568710731435014

    APA Style (7th edition)

  • Jones, David. Relationships Matter, Even for CPAs. 2013. Case Western Reserve University, Doctoral dissertation. OhioLINK Electronic Theses and Dissertations Center, http://rave.ohiolink.edu/etdc/view?acc_num=casedm1568710731435014.

    MLA Style (8th edition)

  • Jones, David. "Relationships Matter, Even for CPAs." Doctoral dissertation, Case Western Reserve University, 2013. http://rave.ohiolink.edu/etdc/view?acc_num=casedm1568710731435014

    Chicago Manual of Style (17th edition)

casedm1568710731435014
141
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