search query: @indexterm taxation / total: 1872
reference: 483 / 1872
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. |
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