To prepare students for successful accounting careers, educators must be involved in developing studentsÕ written communication skills. This article provides evidence that webbased lessons and self-tests appearing at www.gsu.edu/~accerl and dealing with three sentence structure issues significantly improve written communication skills. Our study involves control and treatment groups in a pre-versus post-treatment design. The authors measure passive voice, punctuation, and wordiness through in-class quizzes and writing assignments. Prior research has shown that a combined approach of lectures addressing writing skills within accounting classes, writing consultants, and detailed grading of assignments improve studentsÕ written communication skills. However, this combined approach involves significant in-class time, departmental funds, and professor time. In contrast, this study shows that Journal of Accounting Education improved writing can occur without the substantial institutional resources these prior approaches required.

There is a common belief that tax withholding systems have worked not only as Abstract efficient tax collection mechanisms but also as effective tax evasion controls.However, little is known about the role of withholding in tax compliance beyond the fact that withholding may reduce opportunities for evasion. This article analyzes in an experimental setting some effects that withholding may have on tax compliance. In particular, three hypotheses are examined concerning the reasons that individuals who unexpectedly find themselves underwithheld might decide to evade taxes: the reflection effect from prospect theory, which holds that risk-averse individuals may behave as risk-lovers when they perceive prospects as losses; the liquidity position of taxpayers; and fiscal illusion. The empirical results from the experiments give some support to the liquidity hypothesis but do not support the other two hypotheses.

<p class="DefaultText" style="text-align: justify; margin: 0in 0.5in 0pt; tab-stops: right .5in;"><span class="InitialStyle"><span style="font-family: &quot;CG Times&quot;,&quot;serif&quot;; font-size: 10pt; mso-bidi-font-family: 'Times New Roman';"><span style="mso-tab-count: 1;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>This study provides economic analyses that allow wealth accumulation comparisons between a traditional IRA and Roth IRA.<span style="mso-spacerun: yes;">&nbsp; </span>We performed economic analyses involving an investor with fixed pre-tax earnings or wealth available to invest in either the traditional or the Roth IRA, but not both.<span style="mso-spacerun: yes;">&nbsp; </span></span></span><span style="font-family: &quot;CG Times&quot;,&quot;serif&quot;; font-size: 10pt;">These analyses have shown that the traditional IRA has significant wealth accumulation advantages over the Roth IRA in all but rare circumstances.<span style="mso-spacerun: yes;">&nbsp; </span>In our analyses, the traditional IRA outperforms the Roth IRA by accumulating more wealth available at retirement.<span style="mso-spacerun: yes;">&nbsp; </span>Thus, our findings demonstrate that the Roth IRA is inferior to the traditional IRA as a wealth accumulation vehicle in all but rare circumstances.</span></p>

The survey questionnaire often is used to obtain data in research involving tax compliance and tax ethics issues. The use of the randomized response (RR) survey technique has been suggested for mitigating response and non-response biases in studies regarding sensitive issues. This study compares tax preparer responses using a traditional questionnaire to responses using the RR method. The results indicate that RR does not reduce response or non-response biases in the given decision context. Thus, tax preparers may not be good subjects for a randomized response methodology.

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