An attribution theory analysis of tax evasion related judgments

Article Abstract:

Traditional economic ideas have often been used to explicate tax evasion activity. Economic consequences are important to the understanding of such behavior, but they alone do not appear to be enough to describe and forecast the phenomenon. The results of two tax evasion studies are reported which add to the main elements of attribution theory. The relationship between subjects' causal attributions for others' evasion activity and their own evasion intentions is examined. The association was found to be a significant one. Implications for tax evasion are examined.

Interpretation and construction, Tax law, Tax evasion, Motivation (Psychology)

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Causality as an influence on hindsight bias: an empirical examination of judges' evaluation of professional audit judgment

Article Abstract:

The extent of outcome foreseeability showed a direct relationship to the judges' evaluation of the external auditor's duty to foresee the outcome. Outcome foreseeability, also regarded as causality, also appeared to have had a significant impact on judges' evaluation. Moreover, in relation to increasingly foreseeable outcomes, judges provided lower evaluations of external auditors. However, hindsight effects were not detected when judges were confronted with an unforeseeable outcome.

Accounting, auditing, & bookkeeping, Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Evaluation, Forecasting, Causation, Causation (Philosophy)

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The effect of using diagnostic decision aids for analytical procedures on judges' liability judgments

Article Abstract:

A study was conducted on the influence of using diagnostic decision aids on the liability assessment of judges. American general jurisdiction judges were asked to assess auditor liability after examining an alleged audit failure. Results did not support the hypothesis that audit firm culpability would be reduced in situations where a decision aid is fully used. However, under-utilization of decision aids was found to increase judges' liability assessments.

Decision-making, Decision making, Cases, Malpractice, Criminal liability

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