An examination of ethical standards for tax issues

Journal of Accounting Education

Volumn 16, Issue 1, 1998, Pages 85-100

  Grasso, Lawrence P ^a   Kaplan, Steven E ^a  

^a NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0032326059     PISSN: 07485751     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0748-5751(98)00004-9     Document Type: Article

References (34)

1. Accounting Education Change Commission (AECC) (1990). Objectives of Education for Accountants: Position Statement Number One, Issues in Accounting Education, 5, 307-312.
2. American Accounting Association (AAA), Committee on the Future Structure, Content, and Scope of Accounting Education (The Bedford Committee) (1986). Future Accounting Education: Preparing for the Expanding Profession, Issues in Accounting Education, 1, 168-195.
3. American Assembly of Collegiate Schools of Business (AACSB) (1988). 1987-88 Accreditation Council Policies Procedures and Standards. AACSB, St. Louis, MO.
4. American Institute of Certified Public Accountants (AICPA) (1988). Education Requirements for Entry Into the Accounting Profession. AICPA, New York, NY.
5. American Institute of Certified Public Accountants (AICPA) (1991a). Code of Professional Conduct. AICPA, New York, NY.
6. American Institute of Certified Public Accountants (AICPA) (1991b). Statement on Responsibilities in Tax Practice. AICPA Federal Tax Division, New York, NY.
7. Armstrong, M. B. & Mintz, S. M. (1989). Ethics Education in Accounting: Present Status and Policy Implications. Government Accountants Journal, 38(2), 70-76.
8. Betz, M., O'Connell, L. & Shepard, J. (1989). Gender Differences in Proclivity for Unethical Behavior. Journal of Business Ethics, 8, 321-324.
9. Casler, D. (1964). The Evolution of CPA Ethics: A Profile of Professionalization, Occaisional Paper No. 12, Bureau of Economic Research, Michigan State University Graduate School of Business Administration, East Lansing MI.
10. Cohen, J. R. & Hanno, D. M. (1993). An Analysis of Underlying Constructs Affecting the Choice of Accounting as a Major. Issues in Accounting Education, 8, 219-238.
11. Cohen, J. R. & Pant, L. W. (1989). Accounting Educators' Perceptions of Ethics in the Curriculum. Issues in Accounting Education, 4, 70-81.
12. England, G. (1975). The Manager and His Values: An International Perspective. Ballinger, Cambridge, MA.
13. Enright, R., Lapsley, M., and Levy, M. (1983). Moral Education Strategies In M. Pressley and I. Levin, (Eds.) Cognitive Strategy Research: Educational Applications, (pp. 43-83). Springer-Verlag, New York, NY.
14. Finn, D. W., Chonko, L. B. & Hunt, S. D. (1988). Ethical Problems in Public Accounting: The View from the Top. Journal of Business Ethics, 7, 605-615.
15. Fisher, D. G. (1994). The Use of the Four-Component Model of Moral Reasoning as a Framework for Tax Compliance Research, paper presentation at the Accounting, Behavior, and Organizations Research Conference, San Antonio, TX, (March).
16. Gilligan, C. (1982), In a Different Voice, Harvard University Press, Cambridge, MA.
17. Gul, F. A., Andrews, B. H., Leong, S. C. & Ismail, Z. (1989). Factors Influencing Choice of Discipline of Study-Accountancy, Engineering, Law, and Medicine. Accounting and Finance, 29(2), 93-101.
18. Guth, W. & Tagiuri, R. (1965). Personal Values and Corporate Strategies. Harvard Business Review, 43(X), 123-132.
19. Internal Revenue Service, U. S. (IRS) (1987). Survey of Tax Practitioners and Advisers: Summary of Results by Occupation. Office of the Assistant Commisioner, Planning, Finance and Research Division, Internal Revenue Service, Washington, D.C.
20. Jackson, B. R. & Milliron, V. C. (1986). Tax Compliance Research: Findings, Problems, and Prospects. Journal of Accounting Literature, 5, 125-166.
21. Kaplan, S. E., Reckers, P. M. J., West, S. G. & Boyd, J. C. (1988). An Examination of Tax Reporting Recommendations of Professional Tax Preparers. Journal of Economic Psychology, 8, 423-443.
22. Kiger, J., Sterling, R., Hermanson, R. and Mitchell, A. (1988). Report of the General Education Guidelines Committee, Proceedings of the Eleventh Annual Meeting of the Federation of Schools of Accountancy, (pp. 37-40). Urbana-Champaign, IL:FSA.
23. Lampe, J. C. (1994). The Impact of Ethics Education in Accounting Curricula, Proceedings of the Ernst & Young Research on Accounting Ethics Symposium, (pp. 220-236). June, 1994, Binghamton, NY,.
24. Lawrence, J. A. (1980). Moral Judgment Intervention Studies Using the Defining Issues Test. Journal of Moral Education, 9, 14-29.
25. Leming, J. S. (1981). Curricular Effectiveness in Moral/Values Education; A Review of Research. Journal of Moral Education, 10, 147-164.
26. McDonald, P. & Gandz, J. (1991). Identification of Values Relevant to Business Research. Human Resource Management, 30(2), 217-236.
27. Pany, K., and Whittington, O. R. (1994). Auditing. Richard D. Irwin Inc., Burr Ridge, IL.
28. Paolillo, J. G. P. & Estes, R. W. (1982). An Empirical Analysis of Career Choice Factors among Accountants, Attorneys, Engineers, and Physicians. The Accounting Review, 57, 785-793.
29. Ponemon, L. A. (1993). Can Ethics be Taught in Accounting?. Journal of Accounting Education, 11, 185-209.
30. Rest, J. R. (1986). Moral Development: Advances in Research and Theory. Praeger, New York, NY.
31. Roth, J. A., Scholz, J. T., and Witte, A. D., eds. (1989). Taxpayer Compliance: An Agenda for Research, Vol. 1. Philadelphia, PA: University of Pennsylvania Press.
32. Stanga, K. G. & Turpen, R. A. (1991). Ethical Judgments on Selected Accounting Issues: An Empirical Study. Journal of Business Ethics, 10, 739-747.
33. Thompson, J. H., McCoy, T. L. & Wallestad, D. A. (1992). The Incorporation of Ethics into the Accounting Curriculum. Advances in Accounting, 10, 91-103.
34. Ward, S. P., Ward, D. R. & Deck, A. B. (1993). Certified Public Accountants: Ethical Perception Skills and Attitudes on Ethics Education, Journal of Business Ethics, 12, 601-610.