1.  24
    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.
    Ethical dilemmas involving tax issues were identified by members of the American Institute of Certified Public Accountants as posing the most difficult ethical problem for them (Finn et al., Journal of Business Ethics 7(8), pp. 607–609, 1988). The KPMG tax shelter fraud case proves that the tax profession has not gone untainted in the age of numerous accounting and corporate scandals, such as the Enron débâcle (Sikka and Hampton, Accounting Forum 29(3), 325–343, 2005). High-profile scandals serve to highlight the problems (...)
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  2.  11
    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.
    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: Praeger Publishers, 1986), combined with a tax context-specific test and in conjunction with a control group of non-tax specialists, to examine tax practitioners’ moral reasoning in a social and tax context. We investigate: (i) the effect of a tax context on (...)
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  3. 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. Journal of Business Ethics 86 (2):177-198.
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