Mitigating Advocacy Bias: The Effect of the Reviewer Role on Tax Professional Judgment

ABSTRACT This study examines the effect of reviewer role on tax professionals' advocacy bias. Prior research establishes prevalence bias and focuses whether reviewers can detect preparers' bias; however, this influences judgment decision-making processes. In an experiment randomly assigning 75 professionals to preparer roles, I find who occupy report similar attitudes preparers but are significantly less likely exhibit than preparers. Reviewers also employ a more consistent decision process those in role. Results highlight as moderator bias, demonstrating importance for firms clients. Understanding effects review responsibilities at all levels is increasingly important leverage emerging technology complete tasks traditionally assigned experienced professionals.