Discussion of “The Psychology of Billing”

Diana Falsetta, Steven Kaplan

Research output: Contribution to journalArticlepeer-review


Hansen, Jackson, Schaefer, and Stewart (2018) examine the effects of three contextual features on tax professionals’ billing decisions in a case involving issue-specific tax research. In this discussion, we present a tax fee model. In contrast to determining a bill, our model views tax fees in a more comprehensive perspective. We subsequently use this model to discuss the design choices and limitations of their study and to provide suggestions for future research.

Original languageEnglish (US)
Pages (from-to)1455-1463
Number of pages9
JournalContemporary Accounting Research
Issue number3
StatePublished - Sep 1 2018

ASJC Scopus subject areas

  • Accounting
  • Finance
  • Economics and Econometrics


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