DISCUSSION OF Prior Knowledge, Information Search Behaviors, and Performance in Tax Research Tasks.
本文讨论了税务法律知识如何影响税务专业人员在研究任务中的信息搜索方式、所获信息的数量与类型，以及区分相关与无关信息的能力，对会计实务和文献有重要启示。
Abstract The article presents a discussion of prior knowledge, information search behaviors and performance in tax research tasks. In the study, researcher C. Bryan Cloyd investigates effects of tax law knowledge on tax professionals' information search behavior. Overall, results suggest that knowledge of relevant tax laws influences the manner in which tax professionals search for tax authority, the amount and type of information tax professionals locate during information search and tax professionals' ability to discriminate between relevant and irrelevant information. In an exploratory analysis, Cloyd provides evidence that, holding knowledge constant, certain information search behaviors correlate positively with search effectiveness. An important aspect of a tax professional's overall performance is the ability to perform effective and efficient tax research. Nevertheless, research examining determinants of tax research performance and factors underlying tax information search behavior is sparse. By investigating effects of knowledge on tax professionals' information search processes, Cloyd provides interesting insights into issues of importance to accounting practice and to the accounting literature.