Do Tax Professionals Act Like Auditors when Evaluating Tax-Related Audit Evidence?
通过实验比较审计师和税务专业人士在审计中评估证据时的判断，发现尽管两者特质不同，但在审计团队角色中判断相似，且都更易被关系密切者说服。
ABSTRACT The audit of the financial statement income tax accounts is ultimately the responsibility of the audit engagement team; however, tax professionals are often involved because of their knowledge of the tax functional area. Auditors are expected to exercise professional skepticism and independence when performing audits, while tax professionals are expected to be advocates for their tax clients. This study investigates whether the auditor and/or tax professionals' typical role influences how they evaluate evidence on an audit engagement, especially when provided evidence by individuals with whom they are closely affiliated. Results of an experiment with experienced auditors and tax professionals suggest that despite differing in their trait skepticism and client advocacy attitudes, tax professionals and auditors make similar judgments when in the role of an audit engagement team member. We also find evidence that both auditors and tax professionals are more persuaded by individuals with whom they have a closer affiliation. Data Availability: Data are available from the corresponding author.