The personal characteristics that influence tax auditors' conciliatory style: an empirical study
ABSTRACT The way a tax auditor deals with taxpayers can give an impact on audit settlement outcomes. Qualitative studies show that tax auditors often use the conciliatory style as a strategy to resolve disputes because it expedites audit settlement and promotes longterm compliance. However, ther...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universita Putra Malaysia
2018
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| Subjects: | |
| Online Access: | http://ddms.usim.edu.my:80/jspui/handle/123456789/15922 |
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| Summary: | ABSTRACT
The way a tax auditor deals with taxpayers can give an impact on audit settlement
outcomes. Qualitative studies show that tax auditors often use the conciliatory style as
a strategy to resolve disputes because it expedites audit settlement and promotes longterm
compliance. However, there is no study that has empirically examined the factors
that influence tax auditors’ conciliatory style. This study aims to examine the influence
of personal characteristics i.e. attitude towards achieving goals, experience and ethical
ideology on tax auditors’ conciliatory style in resolving audit settlement disputes. Six
hundred and thirty-six questionnaires (63.6% of response rate) were usable for data
analysis. The results revealed that all the personal characteristics surveyed significantly
influenced tax auditors’ conciliatory style. This study can extend the literature on tax
auditors’ behaviour and facilitate the Inland Revenue Board of Malaysia in better
understanding their auditors. |
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