Determinants and Consequences of Tax Service Provider Choice in the Not-for-Profit Sector


  • Accepted by Lillian Fawn Mills. This project was funded by a grant from the Mays Business School at Texas A&M University. We appreciate helpful comments from two anonymous referees, Andy Bauer, Lisa DeSimone, Michael Mayberry, Jaron Wilde, Ryan Wilson, Michelle Yetman, the Texas Tax Reading Group, and participants at the 12th University of Illinois Tax Research Symposium and 2012 AAA Annual Meeting. We thank William Horton, Ryan Larkin, Jelisa Satterfield, Wenyi Ying, and Janus Yuan for their assistance with data collection. Thomas Omer acknowledges funding provided by the Delmar Lienemann Sr. Chair of Accounting at the University of Nebraska–Lincoln.