A Comparison of U.S. and Offshore-Indian Tax Professionals’ Client Advocacy Attitudes and Client Recommendations

Posted: 15 Aug 2011 Last revised: 3 May 2016

See all articles by Brian C. Spilker

Brian C. Spilker

Brigham Young University

Bryan W. Stewart

Brigham Young University - School of Accountancy

Jaron H. Wilde

University of Iowa - Henry B. Tippie College of Business

David A. Wood

Brigham Young University - School of Accountancy

Date Written: April 28, 2016

Abstract

This study compares the client advocacy attitudes of U.S. tax professionals who do U.S. tax work in the U.S. and Indian tax professionals who do U.S. tax work offshore. We find that experienced U.S. tax professionals have stronger client advocacy attitudes than experienced Indian tax professionals, while the client advocacy attitudes of inexperienced U.S. and inexperienced Indian tax professionals are not significantly different. Further, client advocacy attitudes of experienced U.S. tax professionals are stronger than advocacy attitudes of inexperienced U.S. tax professionals while the client advocacy attitudes of experienced Indian tax professionals are not different from advocacy attitudes of inexperienced Indian tax professionals. We also provide evidence that the client advocacy attitudes of experienced U.S. tax professionals are positively associated with their recommendations of the client-preferred position, while the client advocacy attitudes of experienced Indian tax professionals are not related to their client recommendations. Given the increasing number of Indian tax professionals performing U.S. tax work, our findings should be of interest to researchers, taxing authorities, firms, and taxpayers.

Keywords: Client advocacy, India, Offshoring, Tax

JEL Classification: M4, M40, M41, M55, H2, H20, C9, C90, C93

Suggested Citation

Spilker, Brian and Stewart, Bryan W. and Wilde, Jaron H. and Wood, David A., A Comparison of U.S. and Offshore-Indian Tax Professionals’ Client Advocacy Attitudes and Client Recommendations (April 28, 2016). Journal of American Taxation Association, Forthcoming, Available at SSRN: https://ssrn.com/abstract=1908959 or http://dx.doi.org/10.2139/ssrn.1908959

Brian Spilker

Brigham Young University ( email )

Marriott School of Management 523 TNRB
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Bryan W. Stewart

Brigham Young University - School of Accountancy ( email )

Provo, UT 84602
United States
801-422-5601 (Phone)

Jaron H. Wilde

University of Iowa - Henry B. Tippie College of Business ( email )

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David A. Wood (Contact Author)

Brigham Young University - School of Accountancy ( email )

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