Debra L. Sanders

The Influence of Gender, Ethnicity, and Individual Differences on Perceptions of Career Progression in Public Accounting

Prior research examining gender and diversity issues has generally lacked supporting theory and experimental investigation. This study provides theory-based experimental evidence regarding the effects of gender, ethnicity, and other individual differences on performance evaluations of audit seniors. We utilized organizational socialization theory in examining the accounting professions view of diversity issues. The process model of performance evaluation provided guidance in the selection of ratee, rater, and contextual characteristics as factors to analyze. An experiment was conducted with 95 audit seniors from one of the Big 5 public accounting firms. Results indicate that gender and ethnic heritage are important factors in the career prospects of audit seniors. The demeanor of an auditor was also important as an interactive factor and influences judgments differently depending on the gender or ethnic origin of the auditor evaluated. These results suggest that diversity is a very complex issue. Examining single factors without considering the interactions of a variety of factors may lead to incorrect conclusions.

A comparison of Japanese and U.S. Auditor decision-making behavior

Abstract This study extended research in auditing by examining audit decision making in an international context. Audit decisions made by Japanese and U.S. auditors were compared in areas expected to be affected by cultural differences. Hofstedes measures of national characreristics, specifically, rank consciousness and group orientation, were used to predict the effects of cultural differences. In an audit setting, these differences were expected to result in differences in the acceptance of senior management judgment. Results of hypothesis testing provided evidence of the existence of national differences. The differences, however, appeared to be due to environmental factors rather than the theorized effect of cultural differences.

Attitude measurement and the perceptions of tax accounting faculty publication outlets

Abstract Magnitude-estimation procedures have been used to develop of a ratio-scale quality ranking of journals in which tax accounting faculty publish. Differences in the rankings of the journals were found to exist among the faculty at various institutions, when the responses were compared by the highest tax related degree granted.

Ethical Financial Reporting Choice: The Influence of Individual Characteristics

Abstract This study explores the influence individual characteristics identified in prior research have on ethical choice in a financial reporting task. An action-based, multi-metric dependent variable is developed to measure ethical reporting choice. Intermediate accounting students participate in the task as part of a curricular assignment in a revenue recognition module. Results demonstrate that several, but not all, individual characteristics found in prior research do influence accounting students’ ethical revenue recognition choices. Specifically, the external locus-of-control, idealism, consequentialist, and Machiavellian characteristics are found to influence ethical reporting choice.

The Influence of Attraction and Company Values on Aggressive Corporate Tax Decision-Making

Little research has been published examining what influences tax decision-making within the corporate environment. What influences corporate tax decisions is an important issue because corporations account for 15.3 percent of the total gross tax collections and

THE INFLUENCE OF ETHICAL ATTITUDES ON TAXPAYER COMPLIANCE

67 billion of the tax gap. Additionally, based on anecdotal and survey evidence, pressure is being applied to tax personnel to be tax aggressive by senior management not associated with the tax department. This exploratory study identifies two factors that impact tax aggressiveness: 1) company values and 2) the individuals attraction to those values. Eighty-eight experienced MBA students are given an instrument describing a hypothetical situation involving tax depreciation and are asked whether they would recommend the asset be classified as a fixture or structural component to a colleague. The companys values are described as either aggressive or nonaggressive. The results indicate that the interaction between the individual’s level of attraction to the organization and the company values is significant. In particular, individuals with higher attraction to aggressive company values make the most aggressive tax recommendations while those with higher attraction to nonaggressive company values make the least aggressive tax recommendations.