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Tax Officers’ Scepticism and Professional Judgment: The Mediation of Client Fraud Indicators Intensity

Table 1: Results of Bootstrapping for Assessment of Path Coefficients

Hypothesis Path Std. beta, β Mean Std Dev t-value p-value Confidence Intervals
2.5% 97.5%
H1 Scepticism -> Tax professional judgment 0.146 0.148 0.059 2.464 0.007 0.055 0.243
H2 Scepticism -> Client’s fraud indicators intensity 0.705 0.707 0.028 25.04 0.000 0.658 0.749
H3 Client’s fraud indicators intensity ->Tax professional judgment 0.224 0.222 0.058 3.858 0.000 0.128 0.315
H4 Scepticism ->Client’s fraud indicators intensity ->Tax professional judgment 0.158 0.161 0.043 3.634 0.000 0.082 0.252
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