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Author:Cruz, C.
Shafer, W.
Strawser, J.
Title:A multidimensional analysis of tax practitioners' ethical judgments
Journal:Journal of Business Ethics
2000 : APR, VOL. 24: 223-244
Index terms:Ethics
Taxation
Decision making
Freeterms:Multidimensional ethics scale (MES)
Language:eng
Abstract:This study investigates professional tax practitioners' ethical judgments and behavioral intentions in cases involving client pressure to adopt aggressive reporting positions, an issue that has been identified as the most difficult ethical/moral problem facing public accounting practitioners.
SCIMA record nr: 206772
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