The Effects of Source Credibility on Tax Professional Judgment in Consulting Engagements
研究通过实验操纵信息来源和业务类型，发现四大会计师事务所的经理在事务所发起的咨询业务中，对来自国家税务办公室的备忘录审查最仔细，表明高激励咨询业务并未损害客观性。
Tax consulting services are an important growth area for professional accounting firms. However, regulatory and governmental bodies are concerned that consulting service sales may impair professional accountants' judgment. Using source credibility theory, this study examines whether research and review processes in taxconsulting engagements differ when two key factors are varied: source of the planning idea and engagement type. Big 4 seniors and managers reviewed a tax memorandum in which information source (prepared by National Tax Office or local staff member) and engagement type (initiated by a client or by the firm) are manipulated in a 2×2 design. Engagement managers performed the most thorough reviews when involved in a firm-initiated consulting engagement relying upon a National Tax Office memorandum. Thus, the results of this study are inconsistent with the presumption that objectivity is impaired in highly incentivized consulting engagements.