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Please use this identifier to cite or link to this item: https://ptsldigital.ukm.my/jspui/handle/123456789/578279
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dc.contributor.authorZarifah Syahirah Nordin (USIM)
dc.contributor.authorIzlawanie Muhammad (USIM)
dc.contributor.authorKalsom Abd. Wahab (USIM)
dc.contributor.authorNor Asiah Yaakub (USIM)
dc.date.accessioned2023-11-06T02:59:52Z-
dc.date.available2023-11-06T02:59:52Z-
dc.date.issued2017-06
dc.identifier.issn0128-7702
dc.identifier.otherukmvital:115799
dc.identifier.urihttps://ptsldigital.ukm.my/jspui/handle/123456789/578279-
dc.descriptionThe 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 longterm 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.
dc.language.isoen
dc.publisherUniversiti Putra Malaysia Press
dc.relation.haspartPertanika Journals
dc.relation.urihttp://www.pertanika.upm.edu.my/regular_issues.php?jtype=3&journal=JSSH-25-2-6
dc.rightsUKM
dc.subjectConciliatory style
dc.subjectDispute resolution
dc.subjectEnforcement regulatory style
dc.subjectInland Revenue Board of Malaysia
dc.subjectPersonal characteristics
dc.subjectTax auditors
dc.titleThe personal characteristics that influence tax auditors’ conciliatory style: an empirical study
dc.typeJournal Article
dc.format.volume25
dc.format.pages961-976
dc.format.issue2
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