The influence of information presentation order on professional tax judgment

作者: Buck K.W. Pei , Philip M.J. Reckers , Robert W. Wyndelts

DOI: 10.1016/0167-4870(90)90050-J

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摘要: Abstract Based upon a belief revision model recently proposed by Einhorn and Hogarth, the present research investigates effects of information presentation orders on tax professionals' revisions about ambiguous treatments. In particular, two dimensions beliefs are examined: judgment treatment reasonableness, recommendation to client. Also examined in study impacts individual attitudes client's preference revision. The results show that both affected order manipulations, but neither client manipulations. also indicate affect their recommendations treatments client, do not judgments reasonableness.

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