(2012). The Durban Platform for Enhanced Action – Prospects for Delivering Distributive Justice through the Operation of the Green Climate Fund. Ethics, Policy & Environment: Vol. 15, No. 3, pp. 293-297. doi: 10.1080/21550085.2012.730239.
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. (shrink)