Ethical Reasoning in an Equitable Relief Innocent Spouse Context

This study assessed the relationship between ethical reasoning and the decision to grant equitable relief using an innocent spouse vignette where a wife had partial knowledge of her husband's tax fraud. A path model derived from various ethics theories was tested using a sample of 357 accountin...

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Bibliographic Details
Authors: Valentine, Sean (Author) ; Fleischman, Gary (Author)
Format: Electronic Article
Language:English
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Published: Springer 2003
In: Journal of business ethics
Year: 2003, Volume: 45, Issue: 4, Pages: 325-339
Further subjects:B tax fraud
B innocent spouse rules
B equitable relief
Online Access: Volltext (JSTOR)
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