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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Autori: Doyle, Elaine (Autore) ; Frecknall-Hughes, Jane (Autore) ; Summers, Barbara 1944- (Autore)
Tipo di documento: Elettronico Articolo
Lingua:Inglese
Verificare la disponibilità: HBZ Gateway
Interlibrary Loan:Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany)
Pubblicazione: 2013
In: Journal of business ethics
Anno: 2013, Volume: 114, Fascicolo: 2, Pagine: 325-339
Altre parole chiave:B Tax practice
B Tax practitioner
B Revenue practitioner
B Moral Reasoning
B DIT
Accesso online: Volltext (JSTOR)
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