Examining the Relationship between Data Sources and AI Technology Use in Tax Practices of CPA and Law Firms: The Moderating Role of Strategic Resources – a PLS-SEM Approach

Examining the Relationship between Data Sources and AI Technology Use in Tax Practices of CPA and Law Firms: The Moderating Role of Strategic Resources – a PLS-SEM Approach

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Examining the Relationship between Data Sources and AI Technology Use in Tax Practices of CPA and Law Firms: The Moderating Role of Strategic Resources – a PLS-SEM Approach

The operations of taxation practices in certified public accounting (CPA) and law firms have been undergoing significant changes due to the complexity of the global regulatory environment, the shortage of accounting and tax talent, and the continuous wave of technological advancements. These dynamic and complex challenges threaten the sustainability of firm services.

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