Discussion of "The Psychology of Billing"

Diana Falsetta, Steven E. Kaplan

Research output: Contribution to journalArticle

Abstract

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
DOIs
StateAccepted/In press - Jan 1 2017

Fingerprint

Psychology
Tax
Fees
Specific tax

ASJC Scopus subject areas

  • Accounting
  • Finance
  • Economics and Econometrics

Cite this

Discussion of "The Psychology of Billing". / Falsetta, Diana; Kaplan, Steven E.

In: Contemporary Accounting Research, 01.01.2017.

Research output: Contribution to journalArticle

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