General Instructions

The objective of this study is to examine the factors that influence tax decisions of accountants and their clients. You will be asked several questions about tax filing. In addition, you will be required to answer some work-related and background questions. This questionnaire should take approximately 15 minutes to complete.
Your responses should be based solely on the information provided. Please do not consult any references or discuss the case with anyone. Be assured that there are no "correct" or "incorrect" responses. We are interested solely in your opinions.
Your responses will remain strictly confidential and will be analyzed after being combined with the responses of other participants. We will not disclose any information that you provide to us.
We greatly appreciate your help in our efforts to advance understanding of accountants' tax reporting decisions.