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  1. Tax practitioners' ethical sensitivity: A model and empirical examination. [REVIEW]Scott A. Yetmar & Kenneth K. Eastman - 2000 - Journal of Business Ethics 26 (4):271 - 288.
    Ethical sensitivity triggers the entire ethical decision-making process (i.e., recognition of ethical content in work situations). In this article, five factors are examined that affect tax practitioners' professional ethical sensitivity. The five factors that were examined include role conflict, role ambiguity, job satisfaction, professional commitment, and ethical orientation. Ethical content in work situations is examined in relation to professional ethics as enumerated by the American Institute of Certified Public Accountant's (AICPA) Statements on Responsibilities in Tax Practice (SRTP). Utilizing Hunt and (...)
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  • The ethical environment of tax practitioners: Western australian evidence. [REVIEW]Rex L. Marshall, Robert W. Armstrong & Malcolm Smith - 1998 - Journal of Business Ethics 17 (12):1265-1279.
    This study examines Australian tax agents' perceptions of the ethical environment in which they practice, within the context of an income tax system based on self-assessment principles. The research identifies and ranks an inventory of ethical issues in terms of perceived frequency of occurrence and importance to Western Australian tax agents. In addition, the extent and influence of ethical concerns in the profession are evaluated.The study has determined that the most frequently cited ethical issue is the failure to make reasonable (...)
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  • Defining 'business ethics': Like nailing jello to a wall. [REVIEW]Phillip V. Lewis - 1985 - Journal of Business Ethics 4 (5):377 - 383.
    Business ethics is a topic receiving much attention in the literature. However, the term 'business ethics' is not adequately defined. Typical definitions refer to the rightness or wrongness of behavior, but not everyone agrees on what is morally right or wrong, good or bad, ethical or unethical. To complicate the problem, nearly all available definitions exist at highly abstract levels. This article focuses on contemporary definitions of business ethics by business writers and professionals and on possible areas of agreement among (...)
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  • On compliance with ethical standards in tax return preparation.Evelyn C. Hume, Ernest R. Larkins & Govind Iyer - 1999 - Journal of Business Ethics 18 (2):229 - 238.
    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 (...)
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  • Ethics as a risk management strategy: The australian experience. [REVIEW]Ronald Francis & Anona Armstrong - 2003 - Journal of Business Ethics 45 (4):375 - 385.
    This article addresses the connection of ethics to risk management, and argues that there are compelling reasons to consider good ethical practice to be an essential part of such risk management. That connection has significant commercial outcomes, which include identifying potential problems, preventing fraud, the preservation of corporate reputation, and the mitigation of court penalties should any transgression arise. Information about the legal position, examples of cases, and arguments about the potential benefits of ethics are canvassed. The orientation of this (...)
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  • Ethical problems in public accounting: The view from the top. [REVIEW]Don W. Finn, Lawrence B. Chonko & Shelby D. Hunt - 1988 - Journal of Business Ethics 7 (8):605 - 615.
    The authors empirically examine the nature and extent of ethical problems confronting senior level AICPA members (CPAs) and examine the effectiveness of partner actions and codes of ethics in reducing ethical problems. The results indicate that the most difficult ethical problems (frequency reported) were: client requests to alter tax returns and commit tax fraud, conflict of interest and independence, client requests to alter financial statements, personal-professional problems, and fee problems. Analysis of attitudes toward ethics in the accounting profession indicated that (...)
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  • A multidimensional analysis of tax practitioners' ethical judgments.Cheryl A. Cruz, William E. Shafer & Jerry R. Strawser - 2000 - Journal of Business Ethics 24 (3):223 - 244.
    This study investigates professional tax practitioners' ethical judgments and behavioral intentions in cases involving client pressure to adopt aggressive reporting positions, an issue that has been identified as the most difficult ethical/moral problem facing public accounting practitioners. The multidimensional ethics scale (MES) was used to measure the extent to which a hypothetical behavior was consistent with five ethical philosophies (moral equity, contractualism, utilitarianism, relativism, and egoism). Responses from a sample of 67 tax professionals supported the existence of all dimensions of (...)
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  • Ethics.Peter Singer (ed.) - 1994 - New York: Oxford University Press.
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