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Ruth Lynch


Prof Sheila Killian & Prof Philip O'Regan

Working Title of Thesis:

How client pressure impacts on the day-to-day decision making of tax experts


My PhD research explores the self-perception of tax experts on the impact that client pressures can have on their day-to-day work. The role of the client is particularly relevant in the context of the pressures of commercialisation in modern professional service firms, and client influence is particularly pertinent in the context of tax avoidance and evasion, and their impact on societal inequality. My research aims to add to the literature on client advocacy on the decision making of tax professionals. The aim of my research is to explore the client factors that can influence the decision making of tax experts.