Heed Our Advice: Exploring How Professionals Guide Small Business Owners in Start‐Up Entity Choice

Eden S. Blair and Tanya M. Marcum

Journal of Small Business Management, 2015, vol. 53, issue 1, 249-265

Abstract: There is little work on how attorneys and accountants evaluate new small businesses when giving advice. The focus of this paper is to gain a better understanding of those factors that are important in the practice of advising small business owners on entity choice. We utilize a policy‐capturing methodology to study how attorneys and accountants evaluate the likelihood they would advise a particular entity. Our results suggest that these two categories of advisers appear to prefer different factors when determining the form—a sole proprietorship, partnership, limited liability companies, or corporation—small business should take.

Date: 2015
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DOI: 10.1111/jsbm.12073

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