An Empirical Analysis of the Ethical Reasoning of Tax Practitioners

How tax practitioners approach ethical dilemmas remains generally unexplored in academic literature. We use here Rest’s original Defining Issues Test (Development in judging moral issues. Minneapolis: University of Minnesota Press, 1979; Moral development. Advances in research and theory. New York:...

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Bibliographic Details
Authors: Doyle, Elaine (Author) ; Frecknall-Hughes, Jane (Author) ; Summers, Barbara 1944- (Author)
Format: Electronic Article
Language:English
Check availability: HBZ Gateway
Interlibrary Loan:Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany)
Published: 2013
In: Journal of business ethics
Year: 2013, Volume: 114, Issue: 2, Pages: 325-339
Further subjects:B Tax practice
B Tax practitioner
B Revenue practitioner
B Moral Reasoning
B DIT
Online Access: Volltext (JSTOR)
Volltext (lizenzpflichtig)