Practitioner Penalties: Potential
Pitfalls in the Tax Trenches
By Charles P. Rettig
Charles P. Rettig is a principal with Hochman,
Salkin, Rettig, Toscher & Perez, PC.
There is little real-world practical guidance available for tax practitioners
PSYCHOLOGY OF JUDGMENT AND DECISION MAKING
McGraw Hill 1993
Most of the below pertain to academic studies cited in the book. Please see the
book for specific cites.
I. Perception, Memory and Context
Chapter 1 Selective Perception
1. What are Blind Spots?
Blind spots are the gaps between who you want to be and the person you actually are.
(Most of us want to do the right thingto act ethicallybut internal and external
pressures get in the way.
2. What is Bounded Ethicality?
What is Motivated Blindness?
List and briefly describe Kohlbergs Stages of Moral Development.
Apply the Integrated Ethical-Decision-Making Process (page 69) to the following scenario:
You are an Audit Manager at a Big Four Accounting firm and ar