Journal of Business Ethics 45 (4):325 - 339 (2003)

This study assessed the relationship between ethical reasoning and the decision to grant equitable relief using an innocent spouse vignette where a wife had partial knowledge of her husband''s tax fraud. A path model derived from various ethics theories was tested using a sample of 357 accounting, legal, and human resource professionals, and after careful examination of the measurement and structural relationships in the path model, the results provided partial support for the study''s hypotheses. Moral intensity was marginally associated with an increased recognition of an ethical issue and positively related ethical judgments made in an innocent spouse situation, and moral intensity was also negatively related to the decision to grant relief. The ethical judgment variable was positively related to the decision to grant relief, while ethical issue awareness was marginally associated with the decision to deny relief. The implications of these findings are discussed, along with the limitations of the study and suggestions for future research.
Keywords equitable relief  innocent spouse rules  tax fraud
Categories (categorize this paper)
Reprint years 2004
DOI 10.1023/A:1024111814533
Edit this record
Mark as duplicate
Export citation
Find it on Scholar
Request removal from index
Revision history

Download options

Our Archive

Upload a copy of this paper     Check publisher's policy     Papers currently archived: 50,118
Through your library

References found in this work BETA

No references found.

Add more references

Citations of this work BETA

A Cognitive–Intuitionist Model of Moral Judgment.Adenekan Dedeke - 2015 - Journal of Business Ethics 126 (3):1-21.

View all 10 citations / Add more citations

Similar books and articles


Added to PP index

Total views
21 ( #461,143 of 2,324,556 )

Recent downloads (6 months)
1 ( #682,670 of 2,324,556 )

How can I increase my downloads?


My notes