Open AccessAccounting Students' Likelihood of Compliance With Tax Preparation Standards
Author(s) -
Edward Lance Monsour,
Rafik Z. Elias,
Cheryl A. Cruz
Publication year - 1970
Publication title -
journal of business strategies
Language(s) - English
Resource type - Journals
eISSN - 2162-6901
pISSN - 0887-2058
DOI - 10.54155/jbs.23.2.155-166
Subject(s) - accounting , compliance (psychology) , sample (material) , business , actuarial science , psychology , social psychology , chemistry , chromatography
The current study examines the likelihood that accounting students willcomply with the AICPA's enforceable Statements on Standards for Tax Services(SSTS). A sample of 224 accounting students completed a questionnaire includingSSTS scenarios. Overall, a significant portion of accounting studentswas not likely to follow the standards on five out of six scenarios. A group ofstudents that received specific instruction in SSTS was not more likely to complywith them compared to a group that did not learn the standards. In addition,there were differences based on gender, age and class grade in the likelihoodof compliance.