Early Career Perceptions of the Review Process: Survey Evidence and Directions for Future Research
We explore the early career experience in a survey of practicing tax professionals, highlighting important issues related to engagement roles, staff development, and the firm environment from a “bottom up” perspective. Results indicate reviewers are perceived as primarily responsible for both completion of an engagement, on-the-job training, and quality control, despite the relative scarcity of reported reviewer training. We also highlight characteristics of “good” reviewers, suggestions for reviewer training topics, and challenging and surprising elements of the early career experience. Our findings inform researchers and practitioners about the experiences and preferences of a generation of professionals who may be less tolerant of high-pressure environments than previous generations, which can help inform firm efforts to (1) improve on-the-job learning and/or (2) identify traits to encourage in reviewers. Implications for future research related to the tax practice environment, early career roles and experiences, and review process are also discussed.
Copyright (2021) Elsevier
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Marshall, Mary and Bobek, Donna, Early career perceptions of the review process: Survey evidence and directions for future research (March 11, 2021). Available at SSRN: https://ssrn.com/abstract=3802534