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  1.  17
    Tax Fairness: Conceptual Foundations and Empirical Measurement.Jonathan Farrar, Dawn W. Massey, Errol Osecki & Linda Thorne - 2020 - Journal of Business Ethics 162 (3):487-503.
    Prior research shows taxpayers’ perceptions of fairness leads to greater cooperation and compliance with tax authorities. Yet our understanding of tax fairness has been hampered by its general reliance upon models and measures of fairness developed by organizational fairness research, even though fairness is a perception subject to contextual influences. Accordingly, we attempt to gain insight into the influence of contextual factors on fairness through the development of a theoretically based and empirically derived model of tax fairness, grounded in organizational (...)
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  2.  39
    Institutional Context and Auditors' Moral Reasoning: A Canada-U.S. Comparison. [REVIEW]Linda Thorne, Dawn W. Massey & Michel Magnan - 2003 - Journal of Business Ethics 43 (4):305 - 321.
    This paper compares the moral reasoning of 363 auditors from Canada and the United States. We investigate whether national institutional context is associated with differences in auditors'' moral reasoning by examining three components of auditors'' moral decision process: (1) moral development, which describes cognitive moral capability, (2) prescriptive reasoning of how a realistic accounting dilemma ought to be resolved and, (3) deliberative reasoning of how a realistic accounting dilemma will be resolved. Not surprisingly, it appears that institutional factors are more (...)
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  3.  48
    Applying the Ignatian Pedagogical Paradigm to the Creation of an Accounting Ethics Course.Joan Van Hise & Dawn W. Massey - 2010 - Journal of Business Ethics 96 (3):453 - 465.
    This article explains how and why the Ignatian Pedagogical Paradigm (IPP), a 450-year-old approach to education, can serve as a framework for a modern principles-based ethics course in accounting. The IPP takes a holistic view of the world, combining five elements: context, experience, reflection, action, and evaluation. We describe the components of the IPP and discuss how they align with suggestions from prior research for providing principles-based ethics instruction in accounting. We conclude by describing how we used the IPP as (...)
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  4.  42
    An Investigation of Social Influence: Explaining the Effect of Group Discussion on Consensus in Auditors’ Ethical Reasoning.Linda Thorne, Dawn W. Massey & Joanne Jones - 2004 - Business Ethics Quarterly 14 (3):525-551.
    This study introduces Moscovici’s model of social influence to the accounting research domain, and uses an experimentto assess whether his theory explains how different types of discussion affects consensus in auditors’ ethical reasoning. Moscovici’s theory proposes three modalities of influence to describe how consensus is achieved following discussion: conformity, innovation, and normalization. Conformity describes the situation where individuals in the minority accede to the majority as a result of group discussion. Innovation describes the situation where individuals in the majority accede (...)
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  5.  29
    An Investigation of Social Influence: Explaining the Effect of Group Discussion on Consensus in Auditors’ Ethical Reasoning.Linda Thorne, Dawn W. Massey & Joanne Jones - 2004 - Business Ethics Quarterly 14 (3):525-551.
    This study introduces Moscovici’s (1976, 1985) model of social influence to the accounting research domain, and uses an experimentto assess whether his theory explains how different types of discussion affects consensus in auditors’ ethical reasoning. Moscovici’s theory proposes three modalities of influence to describe how consensus is achieved following discussion: conformity, innovation, and normalization. Conformity describes the situation where individuals in the minority (e.g., auditors that do not accept the dominant view) accede to the majority (e.g., auditors that hold the (...)
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  6.  3
    The Association Between Vertical Equity and Presidential Voting Behavior and Taxpayers’ Compliance.Jonathan Farrar, Dawn W. Massey, Errol Osecki & Linda Thorne - 2021 - Journal of Business Ethics 172 (1):101-114.
    Since taking office, the President of the United States has consistently refused to make his tax returns available for public scrutiny. In so doing, he has broken with presidential tradition and kept people guessing about what his tax returns would show if they were disclosed. Interestingly enough, in the absence of concrete knowledge about the President’s tax circumstances, some taxpayers perceive that he did not pay his fair share and others perceive that he did. This situation presents an opportunity for (...)
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