Why do small business taxpayers stay with their practitioners? Trust, competence and aggressive advice

Lin Mei Tan; Valerie Braithwaite; Monika Reinhart

doi:10.1177/0266242614555556

Why do small business taxpayers stay with their practitioners? Trust, competence and aggressive advice

Lin Mei Tan^*, Valerie Braithwaite, Monika Reinhart

^*Corresponding author for this work

Research output: Contribution to journal › Article › peer-review

15 Citations (Scopus)

Abstract

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 contributed to commitment independently of being considered professionally competent and trustworthy.

Original language	English
Pages (from-to)	329-344
Number of pages	16
Journal	International Small Business Journal
Volume	34
Issue number	3
DOIs	https://doi.org/10.1177/0266242614555556
Publication status	Published - May 2016

Access to Document

10.1177/0266242614555556

Cite this

@article{0ad3bf3914e148478915e6efbdada580,

title = "Why do small business taxpayers stay with their practitioners? Trust, competence and aggressive advice",

abstract = "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 contributed to commitment independently of being considered professionally competent and trustworthy.",

keywords = "aggressive advice, commitment, small business taxpayers, tax practitioners, trust",

author = "Tan, {Lin Mei} and Valerie Braithwaite and Monika Reinhart",

note = "Publisher Copyright: {\textcopyright} 2014, {\textcopyright} The Author(s) 2014.",

year = "2016",

month = may,

doi = "10.1177/0266242614555556",

language = "English",

volume = "34",

pages = "329--344",

journal = "International Small Business Journal",

issn = "0266-2426",

publisher = "SAGE Publications Ltd",

number = "3",

}

TY - JOUR

T1 - Why do small business taxpayers stay with their practitioners? Trust, competence and aggressive advice

AU - Tan, Lin Mei

AU - Braithwaite, Valerie

AU - Reinhart, Monika

PY - 2016/5

Y1 - 2016/5

N2 - 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 contributed to commitment independently of being considered professionally competent and trustworthy.

AB - 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 contributed to commitment independently of being considered professionally competent and trustworthy.

KW - aggressive advice

KW - commitment

KW - small business taxpayers

KW - tax practitioners

KW - trust

UR - http://www.scopus.com/inward/record.url?scp=84964871041&partnerID=8YFLogxK

U2 - 10.1177/0266242614555556

DO - 10.1177/0266242614555556

M3 - Article

SN - 0266-2426

VL - 34

SP - 329

EP - 344

JO - International Small Business Journal

JF - International Small Business Journal

IS - 3

ER -

Why do small business taxpayers stay with their practitioners? Trust, competence and aggressive advice

Abstract

Access to Document

Other files and links

Fingerprint

Cite this