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| Author: | Kaplan, S. E. Reckers, P. M. J. Roark, S. J. |
| Title: | An attribution theory analysis of tax evasion related judgments. |
| Journal: | Accounting, Organizations and Society
1988 : VOL. 13:4, p. 371-379 |
| Index terms: | TAX EVASION |
| Language: | eng |
| Abstract: | Review of the results of two studies of tax evasion related judgements, built upon the tenants of attribution theory, related to an examination of the association between the subjects' causal attributions for the other's evasion behaviour and their own behavioural intentions to evade. The significant association and the implications for tax evasion. The ethical ideology, method, measured variables and dependent measures, and causal attributions. Three Tables cover demographic questions and attribution judgements, and an Exhibit covers the research hypotheses. |
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