Prior research demonstrates that the use of decision aids by auditors can influence jurors assessments of liability for audit failure. This study extends such research to tax preparation, investigating how tax practitioners use of decision aids influences jurors evaluations of liability. Participants included 226 qualified jurors responding to a hypothetical lawsuit against a tax practitioner for alleged negligence. Results suggest that the use of decision aids, regardless of reliability, influences jurors assessments of liability for tax return failure, decreasing...
Prior research demonstrates that the use of decision aids by auditors can influence jurors assessments of liability for audit failure. This study...