Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/88159
Authors: 
Blaufus, Kay
Zinowsky, Tim
Year of Publication: 
2013
Series/Report no.: 
Arqus-Diskussionsbeiträge zur quantitativen Steuerlehre 151
Abstract: 
This study analyzes how the Big Five personality traits and professional experience affect the aggressiveness of tax preparers' recommendations. To this aim, we conduct a survey among tax professionals of a Big Four accounting firm and tax students. Using treatment-effects regressions, we find that personality traits have direct and indirect effects on tax aggressiveness. The indirect effects are due to a selection effect. Personality traits affect the decision to remain in the organizational environment of the Big Four accounting firm, and the experience in this firm is significantly related to tax aggressiveness. Our data suggest that enhancing work experience at the accounting firm leads to lower tax aggressiveness and that the organizational culture appears to be an important determinant of tax aggressiveness. Moreover, we provide evidence that the danger of potential reputation losses reduces subjects' tax aggressiveness regardless of whether the subject is highly experienced.
Subjects: 
tax preparers
tax aggressiveness
experience
personality traits
Big Five
reputation loss
JEL: 
M40
M41
H25
H26
Document Type: 
Working Paper

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