Discussion of "The Psychology of Billing"

Diana Falsetta, Steven E. Kaplan

Research output: Contribution to journalArticle


Hansen, Jackson, Schaefer, and Stewart (2018) examine the effects of three contextual features on tax professionals' billing decisions in a case involving issue-specific tax research. In this discussion, we present a tax fee model. In contrast to determining a bill, our model views tax fees in a more comprehensive perspective. We subsequently use this model to discuss the design choices and limitations of their study and to provide suggestions for future research.

Original languageEnglish (US)
JournalContemporary Accounting Research
StateAccepted/In press - Jan 1 2017


ASJC Scopus subject areas

  • Accounting
  • Finance
  • Economics and Econometrics

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