A will and a way: An analysis of tax practitioner preparation compliance
This thesis proposes a propensity and opportunity model for tax practitioner preparation compliance. The model integrates the existing empirical tax practitioner compliance knowledge into a theoretical framework through an adaptation of Nagin and Paternoster’s (1993) individual differences and rational choice framework. The premise of this thesis is that preparation non-compliance occurs when there is both a will (propensity) and a way (opportunity). One of the most compelling findings was...[Show more]
|Collections||Open Access Theses|
|01Front_Wurth.pdf||Front Matter||377.3 kB||Adobe PDF|
|02Whole_Wurth.pdf||Whole Thesis||3.46 MB||Adobe PDF|
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