Heed Our Advice: Exploring How Professionals Guide Small Business Owners in Start-Up Entity Choice
研究了律师和会计师在建议小企业主选择实体形式（如独资、合伙、有限责任公司或公司）时考虑的关键因素，采用政策捕捉方法分析两类顾问的偏好差异。
There is little work on how attorneys and accountants evaluate new small businesses when giving advice. The focus of this paper is to gain a better understanding of those factors that are important in the practice of advising small business owners on entity choice. We utilize a policy‐capturing methodology to study how attorneys and accountants evaluate the likelihood they would advise a particular entity. Our results suggest that these two categories of advisers appear to prefer different factors when determining the form—a sole proprietorship, partnership, limited liability companies, or corporation—small business should take.