Search results for 'Jerry R. Strawser' (try it on Scholar)

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  1.  9
    Cheryl A. Cruz, William E. Shafer & Jerry R. Strawser (2000). A Multidimensional Analysis of Tax Practitioners' Ethical Judgments. 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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    Steve Buchheit, William R. Pasewark & Jerry R. Strawser (2003). No Need to Compromise: Evidence of Public Accounting's Changing Culture Regarding Budgetary Performance. [REVIEW] Journal of Business Ethics 42 (2):151 - 163.
    McNair (1991) discusses the "proper compromises" made by junior auditors in large public accounting firms by arguing that the conflict between high-quality and low-cost auditing leads to "ethically ambivalent" behavior. Specifically, McNair provides evidence that success during the early stages of a public accounting career requires auditors to complete quality audits in an unreasonably short period of time. Completing quality audits within insufficient time constraints puts junior auditors in the following dilemma: report time truthfully and fail versus underreport time and (...)
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