Concepedia

Preparer Responsibility

Preparer Responsibility is a professional accountability framework within tax compliance that assigns ethical, legal, and procedural obligations to tax professionals for the accuracy, completeness, and integrity of tax returns they prepare on behalf of clients.

5

Publications

415

Citations

10

Authors

4

Institutions

Publications per year

2017–2026

0

Parents

Publications

5

Expert Intermediaries and Legal Compliance: The Case of Tax Preparers

Steven Klepper, Mark J. Mazur, Daniel S. Nagin · The Journal of Law and Economics · 1991 · 153 citations

, , +15

The role of tax preparers in tax compliance

Steven Klepper, Daniel S. Nagin · Policy Sciences · 1989 · 118 citations

, , +14

An examination of tax practitioner decisions: The role of preparer sanctions and framing effects associated with client condition

Kaye J. Newberry, Philip M.J. Reckers, Robert W. Wyndelts · Journal of Economic Psychology · 1993 · 61 citations

, , +8

An examination of tax reporting recommendations of professional tax preparers

Steven E. Kaplan, Philip M.J. Reckers, Stephen G. West et al. · Journal of Economic Psychology · 1988 · 52 citations

, , +14

Do Clients Share Preparers' Self-Assessment of the Extent to Which They Advocate for Their Clients?

Teresa Stephenson · Accounting Horizons · 2007 · 31 citations

, , +14

1–5 of 5

Authors

10

  1. SK
    Steven Klepper

    Carnegie Mellon University, United States

    2 publications · 271 citations

    2

    h-index

  2. DS
    Daniel S. Nagin

    Carnegie Mellon University, United States

    2 publications · 271 citations

    2

    h-index

  3. PM
    Philip M.J. Reckers

    Arizona State University, United States

    2 publications · 113 citations

    2

    h-index

  4. SE
    Steven E. Kaplan

    Arizona State University, United States

    1 publications · 52 citations

    1

    h-index

  5. KJ
    Kaye J. Newberry

    University of Arizona, United States

    1 publications · 61 citations

    1

    h-index

1–5 of 10

Institutions

4

  1. Arizona State University

    Tempe, United States

    2 h-index

    7 publications

    391 citations

  2. Wyoming Department of Education

    Cheyenne, United States

    1 h-index

    1 publications

    31 citations

  3. Carnegie Mellon University

    Pittsburgh, United States

    1 h-index

    2 publications

    236 citations

  4. University of Wyoming

    Laramie, United States

    1 h-index

    1 publications

    31 citations

  5. Ono Academic College

    Tel Aviv, Israel

    1 publications

    10 citations

1–5 of 4

Venues

  1. Journal of Economic Psychology

    2 publications · 113 citations

    2

    h-index

  2. Policy Sciences

    1 publications · 118 citations

    1

    h-index

  3. Accounting Horizons

    1 publications · 31 citations

    1

    h-index

  4. The Journal of Law and Economics

    JLE · 1 publications · 153 citations

    1

    h-index

  5. SSRN Electronic Journal

    Repository · 1 publications · 10 citations

1–5