Ethical standards, attitudes toward risk, and intentional noncompliance: An experimental investigation [Book Review]
David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
Learn more about PhilPapers
Journal of Business Ethics 14 (5):353 - 365 (1995)
Prior research has investigated the influence of decision maker characteristics on decision choice. This research examines the effect two personality traits of taxpayers, attitude towards risk and ethical standards, on intentional noncompliance. A taxpayer who is more (less) ethical will have lower (greater) intentional noncompliance, while a taxpayer who is more (less) risk averse will have lower (greater) intentional noncompliance. However, this study also found significant correlation between risk attitudes and ethical standards. This is because tax evasion is not just a gamble which can be explained by merely considering the risk variable. To understand tax evasive behavior better requires incorporation of noneconomic factors in the analysis, such as ethical standards, although risk attitudes may be an important explanatory factor. The current research suggests that individuals with lower ethical standards will have more intentional noncompliance. However, since ethical standards are correlated with attitude toward risk, the Internal Revenue Service (IRS) can partially overcome the influence of ethics by making the tax audit environment more uncertain. Thus, the research results justify the decision of the IRS not to release all its audit parameters because it makes the audit environment less uncertain.
|Keywords||No keywords specified (fix it)|
|Categories||categorize this paper)|
Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
|Through your library|
References found in this work BETA
No references found.
Citations of this work BETA
Jeffrey Cohen, Gil B. Manzon Jr & Valentina L. Zamora (2013). Contextual and Individual Dimensions of Taxpayer Decision Making. Journal of Business Ethics 126 (4):1-17.
Barbara Culiberg & Domen Bajde (2013). Do You Need a Receipt? Exploring Consumer Participation in Consumption Tax Evasion as an Ethical Dilemma. Journal of Business Ethics:1-12.
Similar books and articles
Charles J. Woelfel (1986). Standards of Ethical Conduct for Management Accountants. Journal of Business Ethics 5 (5):365 - 371.
Celia B. Fisher (2005). Deception Research Involving Children: Ethical Practices and Paradoxes. Ethics and Behavior 15 (3):271 – 287.
Joseph G. P. Paolillo & Scott J. Vitell (2002). An Empirical Investigation of the Influence of Selected Personal, Organizational and Moral Intensity Factors on Ethical Decision Making. Journal of Business Ethics 35 (1):65 - 74.
Karen J. Maschke & Thomas H. Murray (2004). Ethical Issues in Tissue Banking for Research: The Prospects and Pitfalls of Setting International Standards. Theoretical Medicine and Bioethics 25 (2):143-155.
E. Cave & C. Nichols (2007). Clinical Audit and Reform of the UK Research Ethics Review System. Theoretical Medicine and Bioethics 28 (3):181-203.
Yungwook Kim (2003). Ethical Standards and Ideology Among Korean Public Relations Practitioners. Journal of Business Ethics 42 (3):209 - 223.
Sean Valentine & Gary Fleischman (2008). Professional Ethical Standards, Corporate Social Responsibility, and the Perceived Role of Ethics and Social Responsibility. Journal of Business Ethics 82 (3):657 - 666.
William A. Kerler & Larry N. Killough (2009). The Effects of Satisfaction with a Client's Management During a Prior Audit Engagement, Trust, and Moral Reasoning on Auditors' Perceived Risk of Management Fraud. Journal of Business Ethics 85 (2):109-136.
Herb Strentz (2002). Universal Ethical Standards? Journal of Mass Media Ethics 17 (4):263 – 276.
N. Athanassoulis & A. Ross (2010). A Virtue Ethical Account of Making Decisions About Risk. Journal of Risk Research 13 (2):217.
Added to index2009-01-28
Total downloads11 ( #192,359 of 1,696,303 )
Recent downloads (6 months)4 ( #137,999 of 1,696,303 )
How can I increase my downloads?