Why do small business taxpayers stay with their practitioners? Trust, competence and aggressive advice
基于181名小企业纳税人的调查数据，研究发现客户对税务从业者的忠诚度与信任、能力感知以及激进建议有关，其中激进建议独立于专业能力和信任影响忠诚度。
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.