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An Empirical Assessment Of Party Capability Theory In Federal Tax Cases, Ying Wang
An Empirical Assessment Of Party Capability Theory In Federal Tax Cases, Ying Wang
Doctoral Dissertations
Party Capability Theory hypothesizes that parties with greater resources, usually "repeat players," fare better in the judicial system and are better able to influence legal changes than "one shotters." The theory also points out that "parties who have lawyers do better." The theory has become most influential since its publication and has been tested by several studies. However, its importance has not been addressed in the accounting academic arena.
The intent of this inquiry is to generalize Party Capability Theory to federal tax cases. The research sample consists of 1,010 trial court cases, 744 federal appellate court cases, and 29 …