Staff View: The personal characteristics that influence tax auditors' conciliatory style: an empirical study

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:	Zarifah Syahirah Nordin, Izlawanie Muhammad, Kalsom Abd. Wahab, Nor Asiah Yaakub
Format:	Article
Language:	English
Published:	Universita Putra Malaysia 2018
Subjects:	Conciliatory style, dispute resolution, enforcement regulatory style, Inland Revenue Board of Malaysia, personal characteristics, tax auditors
Online Access:	http://ddms.usim.edu.my:80/jspui/handle/123456789/15922
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spelling	my.usim-159222018-04-03T09:08:44Z The personal characteristics that influence tax auditors' conciliatory style: an empirical study Zarifah Syahirah Nordin, Izlawanie Muhammad Kalsom Abd. Wahab, Nor Asiah Yaakub Conciliatory style, dispute resolution, enforcement regulatory style, Inland Revenue Board of Malaysia, personal characteristics, tax auditors 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. 2018-04-03T09:08:44Z 2018-04-03T09:08:44Z 2017-06 Article http://ddms.usim.edu.my:80/jspui/handle/123456789/15922 en Volume 25,;No. 2 Universita Putra Malaysia
institution	Universiti Sains Islam Malaysia
building	USIM Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universit Sains Islam i Malaysia
content_source	USIM Institutional Repository
url_provider	http://ddms.usim.edu.my/
language	English
topic	Conciliatory style, dispute resolution, enforcement regulatory style, Inland Revenue Board of Malaysia, personal characteristics, tax auditors
spellingShingle	Conciliatory style, dispute resolution, enforcement regulatory style, Inland Revenue Board of Malaysia, personal characteristics, tax auditors Zarifah Syahirah Nordin, Izlawanie Muhammad Kalsom Abd. Wahab, Nor Asiah Yaakub The personal characteristics that influence tax auditors' conciliatory style: an empirical study
description	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.
format	Article
author	Zarifah Syahirah Nordin, Izlawanie Muhammad Kalsom Abd. Wahab, Nor Asiah Yaakub
author_facet	Zarifah Syahirah Nordin, Izlawanie Muhammad Kalsom Abd. Wahab, Nor Asiah Yaakub
author_sort	Zarifah Syahirah Nordin, Izlawanie Muhammad
title	The personal characteristics that influence tax auditors' conciliatory style: an empirical study
title_short	The personal characteristics that influence tax auditors' conciliatory style: an empirical study
title_full	The personal characteristics that influence tax auditors' conciliatory style: an empirical study
title_fullStr	The personal characteristics that influence tax auditors' conciliatory style: an empirical study
title_full_unstemmed	The personal characteristics that influence tax auditors' conciliatory style: an empirical study
title_sort	personal characteristics that influence tax auditors' conciliatory style: an empirical study
publisher	Universita Putra Malaysia
publishDate	2018
url	http://ddms.usim.edu.my:80/jspui/handle/123456789/15922
_version_	1645154049803157504
score	13.222552

The personal characteristics that influence tax auditors' conciliatory style: an empirical study

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