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

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dc.citedby1
dc.contributor.authorNordin Z.S.en_US
dc.contributor.authorMuhammad, Ien_US
dc.contributor.authorWahab K.A.en_US
dc.contributor.authorYaakub N.A.en_US
dc.date.accessioned2024-05-28T08:26:30Z
dc.date.available2024-05-28T08:26:30Z
dc.date.issued2017
dc.description.abstractThe 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 long-term 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. � 2017 Universiti Putra Malaysia Press.en_US
dc.description.natureFinalen_US
dc.identifier.epage976
dc.identifier.issn1287702
dc.identifier.issue2
dc.identifier.scopus2-s2.0-85020041739
dc.identifier.spage961
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85020041739&partnerID=40&md5=9bc84a0e62ed447842080ec8e3a141af
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/8736
dc.identifier.volume25
dc.languageEnglish
dc.language.isoen_USen_US
dc.publisherUniversiti Putra Malaysiaen_US
dc.relation.ispartofPertanika Journal of Social Sciences and Humanitiesen_US
dc.sourceScopus
dc.subjectConciliatory styleen_US
dc.subjectDispute resolutionen_US
dc.subjectEnforcement regulatory styleen_US
dc.subjectInland Revenue Board of Malaysiaen_US
dc.subjectPersonal characteristicsen_US
dc.subjectTax auditorsen_US
dc.titleThe personal characteristics that influence tax auditors' conciliatory style: An empirical studyen_US
dc.typeArticleen_US
dspace.entity.typePublication

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