4 found
  1.  49
    Analyzing the Role of Social Norms in Tax Compliance Behavior.Donna D. Bobek, Amy M. Hageman & Charles F. Kelliher - 2013 - Journal of Business Ethics 115 (3):451-468.
    The purpose of this study is to explore with more rigor and detail the role of social norms in tax compliance. This study draws on Cialdini and Trost’s (The Handbook of Social Psychology: Oxford University Press, Boston, MA, 1998) taxonomy of social norms to investigate with more specificity this potentially decisive (Alm and McKee, Managerial and Decision Economics, 19:259–275, 1998) influence on tax compliance. We test our research hypotheses regarding the direct and indirect influences of social norms using a hypothetical (...)
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  2.  75
    The Social Norms of Tax Compliance: Evidence from Australia, Singapore, and the United States.Donna D. Bobek, Robin W. Roberts & John T. Sweeney - 2007 - Journal of Business Ethics 74 (1):49-64.
    Tax compliance is a concern to governments around the world. Prior research (Alm, J. and I. Sanchez: 1995, KYKLOS 48, 3–19) has attributed unexplained inter-country differences in compliance rates to differences in social norms. Economics researchers studying tax compliance in the United States (U.S.) (see for example J. Andreoni et al.: 1998, Journal of Economic Literature 36, 818–860) have called for more attention to social (as opposed to economic) influences on tax compliance. In this study, we extend this prior research (...)
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  3.  36
    The Influence of Roles and Organizational Fit on Accounting Professionals’ Perceptions of their Firms’ Ethical Environment.Donna D. Bobek, Amy M. Hageman & Robin R. Radtke - 2015 - Journal of Business Ethics 126 (1):125-141.
    A public accounting firm’s ethical environment has an important role in encouraging ethical behavior, but prior research has shown that firm leaders perceive the ethical environment of their firms to be stronger than do non-leaders : 637–654, 2010). This study draws on several research streams in management to investigate the reasons behind this discrepancy. Our online questionnaire was completed by 139 accounting professionals. We find that when non-leader accounting professionals believe that they have a meaningful role in shaping and maintaining (...)
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  4.  59
    The Ethical Environment of Tax Professionals: Partner and Non-Partner Perceptions and Experiences.Donna D. Bobek, Amy M. Hageman & Robin R. Radtke - 2010 - Journal of Business Ethics 92 (4):637-654.
    This article examines perceptions of tax partners and non-partner tax practitioners regarding their CPA firms’ ethical environment, as well as experiences with ethical dilemmas. Prior research emphasizes the importance of executive leadership in creating an ethical climate (e.g., Weaver et al., Acad Manage Rev 42(1):41–57, 1999; Trevino et al., Hum Relat 56(1):5–37, 2003; Schminke et al., Organ Dyn 36(2):171–186, 2007). Thus, it is important to consider whether firm partners and other employees have congruent perceptions and experiences. Based on the responses (...)
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