The Certification of Tax Specialists: Some Empirical Results.
基于对274名东南部会计师的问卷调查，分析了他们对税务专家认证的看法，发现可能支持专门认证，并指出了认证及后续要求。
Abstract The certification of specialists in accounting has developed into a controversial topic. This study was based on a questionnaire survey of 274 southeastern accountants and their perceptions and attitudes about the certification of tax specialists. The analysis considered a comparison among the three groups sampled and the aggregate sample through the use of chi-square analyses. The results indicate possible support for a special certification of tax specialists as well as indications of certification requirements and post-certification requirements. The over-all results have important implications for the development of an acceptable tax specialists' certification program.