David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
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Journal of Business Ethics 18 (2):229 - 238 (1999)
The Statements on Responsibilities in Tax Practice (SRTPs) provide guidance to the CPA when making decisions in tax practice. Many of these decisions are ethical in nature and have implications for tax compliance. In this study, a survey methodology is used to test whether the SRTPs affect decisions that CPAs make. The findings suggest that a clear majority of CPAs follow the SRTPs when making ethical decisions relating to tax return preparation and that CPAs follow the SRTPs more often than unlicensed preparers on half the issues tested. However, a statistically significant number of CPAs do not follow the SRTPs and, CPAs do not follow the SRTPs any more often than unlicensed tax preparers on three issues.
|Keywords||Philosophy Ethics Business Education Economic Growth Management|
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Citations of this work BETA
Michael J. O'Fallon & Kenneth D. Butterfield (2005). A Review of the Empirical Ethical Decision-Making Literature: 1996-2003. [REVIEW] Journal of Business Ethics 59 (4):375 - 413.
Muel Kaptein & Mark S. Schwartz (2008). The Effectiveness of Business Codes: A Critical Examination of Existing Studies and the Development of an Integrated Research Model. [REVIEW] Journal of Business Ethics 77 (2):111 - 127.
Elaine M. Doyle, Jane Frecknall Hughes & Keith W. Glaister (2009). Linking Ethics and Risk Management in Taxation: Evidence From an Exploratory Study in Ireland and the Uk. [REVIEW] Journal of Business Ethics 86 (2):177 - 198.
Elaine Doyle, Jane Frecknall Hughes & Barbara Summers (2013). An Empirical Analysis of the Ethical Reasoning of Tax Practitioners. Journal of Business Ethics 114 (2):325-339.
Elaine Doyle, Jane Frecknall-Hughes & Barbara Summers (2013). Ethics in Tax Practice: A Study of the Effect of Practitioner Firm Size. Journal of Business Ethics 122 (4):1-19.
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