Open AccessThe Validity Of The Randomized Response Method In Tax Ethics Research
Author(s) -
Ernest R. Larkins,
Evelyn C. Hume,
Bikramjit S. Garcha
Publication year - 2011
Publication title -
journal of applied business research
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.149
H-Index - 22
eISSN - 2157-8834
pISSN - 0892-7626
DOI - 10.19030/jabr.v13i3.5749
Subject(s) - randomized response , context (archaeology) , psychology , randomized controlled trial , survey research , compliance (psychology) , applied psychology , social psychology , medicine , statistics , mathematics , geography , surgery , estimator , archaeology
The survey questionnaire often is used to obtain data in research involving tax compliance and tax ethics issues. The use of the randomized response (RR) survey technique has been suggested for mitigating response and non-response biases in studies regarding sensitive issues. This study compares tax preparer responses using a traditional questionnaire to responses using the RR method. The results indicate that RR does not reduce response or non-response biases in the given decision context. Thus, tax preparers may not be good subjects for a randomized response methodology.