Journal ArticleDOI
Trust and Compliance Effects of Taxpayer Identity Theft: A Moderated Mediation Analysis
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The authors experimentally investigate how tax authority responsibility for preventing identity theft and tax authority responsiveness following identity theft influence taxpayers' trust in the tax authority, and find that tax authority's responsiveness following ID theft influences their trust in tax authority.Abstract:
We experimentally investigate how tax authority responsibility for preventing identity theft and tax authority responsiveness following identity theft influence taxpayers' trust in the tax...read more
Citations
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책무성(Accountability)의 개념분석
TL;DR: We are all accountable to a Supreme Being (if we are believers), to our families, and to our employers (or clients, as the case may be). We are also accountable to our government (and reminded of that every April 15), to the electorate and to each other (civilly and criminally).
Journal ArticleDOI
A Technical Guide to Using Amazon's Mechanical Turk in Behavioral Accounting Research
TL;DR: In this paper, the authors provide guidance on the logistics of using MTurk and discuss the potential benefits offered by TurkPrime, a third-party service provider, and discuss ways to overcome challenges related to targeted participant recruiting in an online environment.
Journal ArticleDOI
How Does Trust Affect Concessionary Behavior in Tax Bargaining
Eva Eberhartinger,Raffael Speitmann,Caren Sureth-Sloane,Caren Sureth-Sloane,Yuchen Wu,Yuchen Wu +5 more
TL;DR: In this paper, the effect of interpersonal trust and trust in government on both taxpayer and tax auditor's bargaining behavior was analyzed in a tax setting. And they found evidence that both kinds of trust affect the bargaining behavior, albeit in different ways.
Journal ArticleDOI
The Interactive Effect of Time Pressure and Client Preference on Tax Professionals' Information Search Emphasis, Judgments, and Recommendations
Robert A. Ewing,Brian C. Spilker +1 more
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Reference Points, Mental Accounting, and Taxpayer Compliance: Insights From a Field Study
TL;DR: This paper investigated how different cognitive conceptualizations of reference point and tax withholdings jointly influence aggressive tax filing and found evidence that more aggressive filing decisions depend on mental categorization of whether taxpayers expect a tax refund or owe additional taxes relative to their expected asset position.
References
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Journal ArticleDOI
The moderator–mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations.
Reuben M. Baron,David A. Kenny +1 more
TL;DR: This article seeks to make theorists and researchers aware of the importance of not using the terms moderator and mediator interchangeably by carefully elaborating the many ways in which moderators and mediators differ, and delineates the conceptual and strategic implications of making use of such distinctions with regard to a wide range of phenomena.
Journal ArticleDOI
Cutoff criteria for fit indexes in covariance structure analysis : Conventional criteria versus new alternatives
Li-tze Hu,Peter M. Bentler +1 more
TL;DR: In this article, the adequacy of the conventional cutoff criteria and several new alternatives for various fit indexes used to evaluate model fit in practice were examined, and the results suggest that, for the ML method, a cutoff value close to.95 for TLI, BL89, CFI, RNI, and G...
Book
Introduction to Mediation, Moderation, and Conditional Process Analysis: A Regression-Based Approach
TL;DR: In this paper, the authors present a discussion of whether, if, how, and when a moderate mediator can be used to moderate another variable's effect in a conditional process analysis.
Book
Structural Equation Modeling With Mplus: Basic Concepts, Applications, And Programming
TL;DR: Structural Equation Models: The Basics using the EQS Program and testing for Construct Validity: The Multitrait-Multimethod Model and Change Over Time: The Latent Growth Curve Model.
Book
Structural equation modeling with AMOS: basic concepts, applications, and programming
TL;DR: In this article, the EQS program is used to test the factorial verifiability of a theoretical construct and its invariance to a Causal Structure using the First-Order CFA model.