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| Tekijä: | Bobek, D.D. Hageman, A.M. Radtke, R.R. |
| Otsikko: | The ethical environment of tax professionals: partner and non-partner perceptions and experiences |
| Lehti: | Journal of Business Ethics
2010 : VOL. 92:4, p. 637-654 |
| Asiasana: | ethics perception organizations taxation accounting companies USA |
| Vapaa asiasana: | professionals partnerships |
| Kieli: | eng |
| Tiivistelmä: | This article explores perceptions of tax partners and non-partner tax practitioners (hereafter as: t-prtcrs.) as to their CPA firms' ethical environment, and experiences with ethical dilemmas (here as: e-dilemmas), as well. Based on the responses of over 140 t-prtcrs. employed at CPA firms, it is shown that tax partners rate the ethical environment of their firms as stronger than non-partner t-prtcrs., especially among those describing a self-identified e-dilemma. Moreover, tax partners also report having met more of the common examples of researcher-provided e-dilemmas than non-partner t-prtcrs. Overall, this study provides evidence of a disconnect btw. tax partners and non-partner t-prtcrs. as to perceptions of organizational ethics. |
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