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  1.  17
    An Examination of Ethical Influences on the Work of Tax Practitioners.Jane Frecknall-Hughes, Peter Moizer, Elaine Doyle & Barbara Summers - 2017 - Journal of Business Ethics 146 (4):729-745.
    As a contribution to the continuing debate about tax practitioner ethics, this paper explores the main streams of Western ethical thought that are relevant to tax practitioners’ work, most typically deontology and consequentialism. It then goes on to consider the impact of such ethical influences on the professional ethical codes of conduct that govern tax practitioners’ work, and attempts to unravel the complex work and ethical environment of the practice of tax in terms of tax compliance and tax avoidance. The (...)
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  2.  29
    Research Methods in Taxation Ethics: Developing the Defining Issues Test (Dit) for a Tax-Specific Scenario. [REVIEW]Elaine Doyle, Jane Frecknall-Hughes & Barbara Summers - 2009 - Journal of Business Ethics 88 (1):35 - 52.
    This paper reports on the development of a research instrument designed to explore ethical reasoning in a tax context. This research instrument is a version of the Defining Issues Test (DIT) originally developed by Rest [1979a, Development in Judging Moral Issues (Univer sity of Minnesota Press, Minneapolis, MN); 1979b, Defining Issues Test (University of Minnesota Press, Minneapolis, MN)], but adapted to focus specifically on the environment encountered by tax practitioners. The paper explores reasons for developing a context-(and profession-) specific test, (...)
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  3.  26
    Ethics in Tax Practice: A Study of the Effect of Practitioner Firm Size.Elaine Doyle, Jane Frecknall-Hughes & Barbara Summers - 2014 - Journal of Business Ethics 122 (4):1-19.
    While much of the empirical accounting literature suggests that, if differences do exist, Big Four employees are more ethical than non-Big Four employees, this trend has not been evident in the recent media coverage of Big Four tax practitioners acting for multinationals accused of aggressive tax avoidance behaviour. However, there has been little exploration in the literature to date specifically of the relationship between firm size and ethics in tax practice. We aim here to address this gap, initially exploring tax (...)
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  4.  6
    Research Methods in Taxation Ethics: Developing the Defining Issues Test (DIT) for a Tax-Specific Scenario.Elaine Doyle, Jane Frecknall-Hughes & Barbara Summers - 2009 - Journal of Business Ethics 88 (1):35-52.
    This paper reports on the development of a research instrument designed to explore ethical reasoning in a tax context. This research instrument is a version of the Defining Issues Test originally developed by Rest [1979a, Development in Judging Moral Issues ; 1979b, Defining Issues Test ], but adapted to focus specifically on the environment encountered by tax practitioners. The paper explores reasons for developing a context- specific test, and details the manner in which this was undertaken. The study on which (...)
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