美国与离岸印度税务专业人士客户倡导态度及客户建议之比较

IF 1.3 Q3 BUSINESS, FINANCE
Brian C. Spilker, Bryan W. Stewart, Jaron H. Wilde, David A. Wood
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引用次数: 10

摘要

摘要本研究比较了在美国从事美国税务工作的美国税务专业人员和在海外从事美国税务工作的印度税务专业人员的客户维权态度。我们发现经验丰富的美国税务专业人员比经验丰富的印度税务专业人员有更强的客户倡导态度,而经验不足的美国税务专业人员和经验不足的印度税务专业人员的客户倡导态度没有显著差异。此外,经验丰富的美国税务专业人员的客户倡导态度比经验不足的美国税务专业人员的倡导态度更强,而经验丰富的印度税务专业人员的客户倡导态度与经验不足的印度税务专业人员的倡导态度没有区别。我们还提供证据表明,经验丰富的美国税务专业人员的客户倡导态度与他们对客户首选职位的推荐呈正相关,而经验丰富的印度税务专业人员的客户倡导态度与客户偏好职位的推荐呈正相关。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
A Comparison of U.S. and Offshore-Indian Tax Professionals’ Client Advocacy Attitudes and Client Recommendations
ABSTRACT This study compares the client advocacy attitudes of U.S. tax professionals who do U.S. tax work in the U.S. and Indian tax professionals who do U.S. tax work offshore. We find that experienced U.S. tax professionals have stronger client advocacy attitudes than experienced Indian tax professionals, while the client advocacy attitudes of inexperienced U.S. and inexperienced Indian tax professionals are not significantly different. Further, client advocacy attitudes of experienced U.S. tax professionals are stronger than advocacy attitudes of inexperienced U.S. tax professionals while the client advocacy attitudes of experienced Indian tax professionals are not different from advocacy attitudes of inexperienced Indian tax professionals. We also provide evidence that the client advocacy attitudes of experienced U.S. tax professionals are positively associated with their recommendations of the client-preferred position, while the client advocacy attitudes of experienced Indian tax professionals are n...
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来源期刊
CiteScore
3.20
自引率
12.50%
发文量
14
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