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non-peer-reviewed ; In a recent article in this magazine, Donna Torres wrote compellingly about the importance of tackling the gender gap across the accounting profession. She made the case that gender diversity is not only a women's issue but a human one and affects the entire workplace. This certainly is supported by countless studies that show that diversity in the workplace strengthens teams as it brings in multiple perspectives to decision-making and helps to ensure that all options are considered, and the full range of stakeholders is taken into account. In tax work, of course, this is especially important. Arguably, the stakeholders in the tax decisions made by CPAs and other tax experts include not only clients and the employing firm, but also government and anyone drawing on support from the coffers of the state ; PUBLISHED ; Not peer reviewed

AbstractInternational tax governance is significant societally as it impacts both inequality and the capacity of governments to deliver on their social contracts. Tax experts forma key, under‐researched, heterogeneous element of the tax ecosystem, subject to a range of hard and soft governance influences. While problematic tax regimes are appropriately identified by reference to lax regulation or financial opacity, few empirical studies explore how operating in these jurisdictions affects the governance of tax experts individually. Using international survey data, we find that the influence of soft governance on tax experts varies across conditions of secrecy or lax regulation. Soft governance, including that of the workplace and the profession, is most influential in challenging regimes. Beyond a tipping point of economic freedom, regulatory knowledge and the threat of sanction become less influential. Elements along the continuum between hard and soft governance interact in a non‐homogenous way that indicates a role for professional bodies and firms in tax governance.

peer-reviewed ; International tax governance is significant societally as it impacts both inequality and the capacity of governments to deliver on their social contracts. Tax experts forma key, under-researched, heterogeneous element of the tax ecosystem, subject to a range of hard and soft governance influences. While problematic tax regimes are appropriately identified by reference to lax regulation or financial opacity, few empirical studies explore how operating in these jurisdictions affects the governance of tax experts individually. Using international survey data, we find that the influence of soft governance on tax experts varies across conditions of secrecy or lax regulation. Soft governance, including that of the workplace and the profession, is most influential in challenging regimes. Beyond a tipping point of economic freedom, regulatory knowledge and the threat of sanction become less influential. Elements along the continuum between hard and soft governance interact in a non-homogenous way that indicates a role for professional bodies and firms in tax governance