The role of confidence in tax return preparation

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dc.contributor.author Hageman, Amy M.
dc.contributor.editor Arnold, Vicky
dc.date.accessioned 2011-10-20T14:06:17Z
dc.date.available 2011-10-20T14:06:17Z
dc.date.issued 2011-10-20
dc.identifier.uri http://hdl.handle.net/2097/12434
dc.description.abstract This paper investigates the nature of tax preparers’ confidence, as well as how the introduction of a tax decision support system (TDSS) affects tax preparers’ confidence levels. Psychological theories of confidence (e.g., Einhorn & Hogarth, 1978) are drawn upon to develop predictions regarding the role of process (ex-ante) and outcome (ex-post) confidence in tax return preparation. An experimental methodology is used with 114 inexperienced and experienced participants that prepare an individual income tax return manually or with tax preparation software (a TDSS). Less experienced tax preparers have lower levels of ex-ante confidence, and are more likely to be overconfident in the accuracy of their performance. Furthermore, when examining only the participants that made errors in their tax return preparation task, those that prepare the return with the TDSS are significantly more likely to be overconfident in their performance. These results support the predictions of Noga & Arnold (2002) and suggest that inexperienced users’ over-reliance on a TDSS (Masselli et al., 2002) may be due to individuals’ overconfidence in the accuracy of their performance with the software. en_US
dc.publisher Emerald Group Publishing en_US
dc.relation.uri http://www.emeraldinsight.com/books.htm?chapterid=1870451&show=abstract en_US
dc.subject Tax return preparation en_US
dc.subject Confidence en_US
dc.subject Tax preparation software en_US
dc.subject Tax decision support system (TDSS) en_US
dc.title The role of confidence in tax return preparation en_US
dc.type Article (author version) en_US
dc.date.published 2010 en_US
dc.citation.doi doi:10.1108/S1475-1488(2010)0000013006 en_US
dc.citation.epage 57 en_US
dc.citation.isbn 978-0-85724-137-5 en_US
dc.citation.spage 31 en_US
dc.citation.btitle Advances in Accounting Behavioral Research, Volume 13 en_US
dc.contributor.authoreid hagemana en_US

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