Tax practitioner ethics: An empirical investigation of organizational consequences

A recent study examines whether tax accountants' ethical judgments are influenced by deontological and/or teleological considerations. A cross-section of 418 CPAs who are tax practitioners in supervisory positions read 2 scenarios containing ethical/unethical behaviors and answered questions ab...

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Veröffentlicht in:	The Journal of the American Taxation Association 1995-10, Vol.17 (2), p.20
Hauptverfasser:	Burns, Jane O, Kiecker, Pamela
Format:	Artikel
Sprache:	eng
Schlagworte:	Accountants Accounting Behavioral sciences Court decisions Education Judgments Professional ethics Professional standards Responsibilities Self study Statistical analysis Studies Taxation Variance analysis
Online-Zugang:	Volltext
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