Basically it has found that politicians are likely to impose costs upon companies which have high levels of reported income. To answer this question, researchers usually identify a piece of legislation or regulation and examine whether the affected firms were more likely to use accounting procedures which lower income. The results of such research have in fact supported this view. My research will continue to help the accounting community understand the determinants affecting accounting choices between different companies. My research in the area of small business sector is motivated by the desire to find out how adequately the accounting profession is meeting the needs of that sector.
Public accountants are the main external advisors to small businesses in many developed countries.
In turn small business clients contribute a significant proportion of the fee income of accounting firms, especially small accounting firms. The relationship is therefore one of mutual dependence. Consequently, my research in this area has encompassed a range of topics in both the accounting and small business fields aimed at increasing accountants' understanding of the small business sector. My area of research is in the practical issues of taxes on taxpayers and their agents, and the use of tax incentives in economic development. I have a number of research interests.