-
1
-
-
0003877119
-
-
AICPA, New York
-
American Institute of Certified Public Accountants, Inc.: 1997, Code of Professional Conduct (AICPA, New York).
-
(1997)
Code of Professional Conduct
-
-
-
2
-
-
0002826997
-
A reexamination of accountants' organizational-professional conflict
-
Aranya, N. and K. R. Ferris: 1984, 'A Reexamination of Accountants' Organizational-Professional Conflict', The Accounting Preview 59 (January), 1-15.
-
(1984)
The Accounting Preview
, vol.59
, Issue.JANUARY
, pp. 1-15
-
-
Aranya, N.1
Ferris, K.R.2
-
3
-
-
0001707371
-
The economic benefits of regulation: Evidence from professional tax preparers
-
Ayres, F. L., B. R. Jackson and P. A. Hite: 1989, 'The Economic Benefits of Regulation: Evidence from Professional Tax Preparers', The Accounting Review 64(2), 300-312.
-
(1989)
The Accounting Review
, vol.64
, Issue.2
, pp. 300-312
-
-
Ayres, F.L.1
Jackson, B.R.2
Hite, P.A.3
-
4
-
-
0001983182
-
An empirical study of the objectivity of CPAs' tax work
-
Bandy, D., L. Betancourt and C. Kelliher: 1994, 'An Empirical Study of the Objectivity of CPAs' Tax Work', Advances in Taxation 6, 1-23.
-
(1994)
Advances in Taxation
, vol.6
, pp. 1-23
-
-
Bandy, D.1
Betancourt, L.2
Kelliher, C.3
-
6
-
-
0002194746
-
The IRS targets cash businesses
-
Burke, T. J.: 1996, 'The IRS Targets Cash Businesses', Massachusetts CPA Review 70(1), 18-21.
-
(1996)
Massachusetts CPA Review
, vol.70
, Issue.1
, pp. 18-21
-
-
Burke, T.J.1
-
7
-
-
0002190475
-
Tax practitioner ethics: An empirical investigation of organizational consequences
-
Burns, J. O. and P. Kiecker: 1995, 'Tax Practitioner Ethics: An Empirical Investigation of Organizational Consequences', Journal of the American Taxation Association 17(2), 20-49.
-
(1995)
Journal of the American Taxation Association
, vol.17
, Issue.2
, pp. 20-49
-
-
Burns, J.O.1
Kiecker, P.2
-
8
-
-
0003187176
-
The determinants of tax professionals' aggressiveness in ambiguous situations
-
Carnes, G. A., G. B. Harwood, and R. B. Sawyers: 1996, 'The Determinants of Tax Professionals' Aggressiveness in Ambiguous Situations', Advances in Taxation 8, 1-26.
-
(1996)
Advances in Taxation
, vol.8
, pp. 1-26
-
-
Carnes, G.A.1
Harwood, G.B.2
Sawyers, R.B.3
-
9
-
-
0002484470
-
The effects of financial accounting conformity on recommendations of tax preparers
-
Cloyd, C. B.: 1995, 'The Effects of Financial Accounting Conformity on Recommendations of Tax Preparers', The Journal of the American Taxation Association 17(2), 50-70.
-
(1995)
The Journal of the American Taxation Association
, vol.17
, Issue.2
, pp. 50-70
-
-
Cloyd, C.B.1
-
10
-
-
0002496027
-
Measuring the ethical awareness and ethical orientation of canadian auditors
-
Cohen, J. R., L. W. Pant and D. J. Sharp: 1996, 'Measuring the Ethical Awareness and Ethical Orientation of Canadian Auditors', Behavioral Research in Accounting 8 (Supplement), 98-119.
-
(1996)
Behavioral Research in Accounting
, vol.8
, Issue.SUPPL.
, pp. 98-119
-
-
Cohen, J.R.1
Pant, L.W.2
Sharp, D.J.3
-
11
-
-
0002442708
-
An international comparison of moral constructs underlying auditors' ethical judgments
-
Cohen, J. R., L. W. Pant and D. J. Sharp: 1995a, 'An International Comparison of Moral Constructs Underlying Auditors' Ethical Judgments', Research on Accounting Ethics 1, 97-126.
-
(1995)
Research on Accounting Ethics
, vol.1
, pp. 97-126
-
-
Cohen, J.R.1
Pant, L.W.2
Sharp, D.J.3
-
12
-
-
0002680447
-
An exploratory examination of international differences in auditors' ethical perceptions
-
Cohen, J. R., L. W. Pant and D. J. Sharp: 1995b, 'An Exploratory Examination of International Differences in Auditors' Ethical Perceptions', Behavioral Research in Accounting 7, 37-64.
-
(1995)
Behavioral Research in Accounting
, vol.7
, pp. 37-64
-
-
Cohen, J.R.1
Pant, L.W.2
Sharp, D.J.3
-
13
-
-
0001610654
-
A validation and extension of a multi-dimensional ethics scale
-
Cohen, J. R., L. W. Pant and D. J. Sharp: 1993, 'A Validation and Extension of a Multi-dimensional Ethics Scale', Journal of Business Ethics 12, 12-26.
-
(1993)
Journal of Business Ethics
, vol.12
, pp. 12-26
-
-
Cohen, J.R.1
Pant, L.W.2
Sharp, D.J.3
-
14
-
-
33845945922
-
Coefficient alpha and the internal structure of tests
-
Cronbach, L. J.: 1951, 'Coefficient Alpha and the Internal Structure of Tests', Psychometrika 16, 297-333.
-
(1951)
Psychometrika
, vol.16
, pp. 297-333
-
-
Cronbach, L.J.1
-
15
-
-
0001991876
-
The effects of increased sanctions on paid preparers: Integrating economic and psychological factors
-
Cuccia, A. D.: 1994, 'The Effects of Increased Sanctions on Paid Preparers: Integrating Economic and Psychological Factors', The Journal of the American Taxation Association 16(1), 41-66.
-
(1994)
The Journal of the American Taxation Association
, vol.16
, Issue.1
, pp. 41-66
-
-
Cuccia, A.D.1
-
16
-
-
0001216292
-
An empirical examination of the influence of selected economic and noneconomic variables in decision making by tax professionals
-
Duncan, W. A., D. W. LaRue and P. M. J. Reckers: 1989, 'An Empirical Examination of the Influence of Selected Economic and Noneconomic Variables in Decision Making by Tax Professionals', Advances in Taxation 2, 91-106.
-
(1989)
Advances in Taxation
, vol.2
, pp. 91-106
-
-
Duncan, W.A.1
LaRue, D.W.2
Reckers, P.M.J.3
-
17
-
-
34250089859
-
Ethical problems in public accounting: The view from the top
-
Finn, D., L. Chonko and S. Hunt: 1988, 'Ethical Problems in Public Accounting: The View from the Top', Journal of Business Ethics 7 (August), 605-615.
-
(1988)
Journal of Business Ethics
, vol.7
, Issue.AUGUST
, pp. 605-615
-
-
Finn, D.1
Chonko, L.2
Hunt, S.3
-
18
-
-
0003551671
-
-
Addison-Wesley, Reading, MA
-
Fishbein, M. and I. Ajzen: 1975, Belief, Attitude, Intention, and Behavior: An Introduction to Theory and Research (Addison-Wesley, Reading, MA).
-
(1975)
Belief, Attitude, Intention, and Behavior: An Introduction to Theory and Research
-
-
Fishbein, M.1
Ajzen, I.2
-
19
-
-
21144467835
-
A reply to "a comment on a multidimensional analysis of selected ethical issues in accounting"
-
Flory, S. M., T. J. Phillips, E. R. Reidenbach and D. P. Robin: 1993, 'A Reply to "A Comment on a Multidimensional Analysis of Selected Ethical Issues in Accounting"', The Accounting Review 68 (April), 417-421.
-
(1993)
The Accounting Review
, vol.68
, Issue.APRIL
, pp. 417-421
-
-
Flory, S.M.1
Phillips, T.J.2
Reidenbach, E.R.3
Robin, D.P.4
-
20
-
-
0000550805
-
A multidimensional analysis of selected ethical issues in accounting
-
Flory, S. M., T. J. Phillips, E. R. Reidenbach and D. P. Robin: 1992, 'A Multidimensional Analysis of Selected Ethical Issues in Accounting', The Accounting Review 67 (April), 284-302.
-
(1992)
The Accounting Review
, vol.67
, Issue.APRIL
, pp. 284-302
-
-
Flory, S.M.1
Phillips, T.J.2
Reidenbach, E.R.3
Robin, D.P.4
-
24
-
-
84970109540
-
A general theory of marketing ethics
-
Hunt, S. D., and S. J. Vitell: 1986, 'A General Theory of Marketing Ethics', Journal of Macromarketing 6 (Spring), 5-16.
-
(1986)
Journal of Macromarketing
, vol.6
, Issue.SPRING
, pp. 5-16
-
-
Hunt, S.D.1
Vitell, S.J.2
-
25
-
-
0002211037
-
The general theory of marketing ethics: A retrospective and revision
-
N. C. Smith and J. A. Guelch (eds.), (Irwin Publishing, Homewood, IL)
-
Hunt, S. D. and S. J. Vitell: 1993, 'The General Theory of Marketing Ethics: A Retrospective and Revision', in N. C. Smith and J. A. Guelch (eds.), Ethics in Marketing (Irwin Publishing, Homewood, IL), pp. 775-784.
-
(1993)
Ethics in Marketing
, pp. 775-784
-
-
Hunt, S.D.1
Vitell, S.J.2
-
26
-
-
21144469380
-
Organizational consequences, marketing ethics and sales force supervision
-
Hunt, S. D., S. J. Vitell and A. Z. Vasquez-Parraga: 1993, 'Organizational Consequences, Marketing Ethics and Sales force Supervision', Journal of Marketing Research 30 (February), 78-90.
-
(1993)
Journal of Marketing Research
, vol.30
, Issue.FEBRUARY
, pp. 78-90
-
-
Hunt, S.D.1
Vitell, S.J.2
Vasquez-Parraga, A.Z.3
-
28
-
-
0001608709
-
Tax compliance research: Findings, problems, and prospects
-
Jackson, B. R. and V. C. Milliron: 1986, 'Tax Compliance Research: Findings, Problems, and Prospects', Journal of Accounting Literature 5, 125-165.
-
(1986)
Journal of Accounting Literature
, vol.5
, pp. 125-165
-
-
Jackson, B.R.1
Milliron, V.C.2
-
29
-
-
0001981614
-
Tax preparers: Government agents or client advocates?
-
Jackson, B. R. and V. C. Milliron: 1989, 'Tax Preparers: Government Agents or Client Advocates?', Journal of Accountancy (May), 76-83.
-
(1989)
Journal of Accountancy
, Issue.MAY
, pp. 76-83
-
-
Jackson, B.R.1
Milliron, V.C.2
-
30
-
-
0001112399
-
Tax practitioners and the government
-
Jackson, B. R., V. C. Milliron, and D. R. Toy: 1988, 'Tax Practitioners and the Government', Tax Notes 41(3), 333-341.
-
(1988)
Tax Notes
, vol.41
, Issue.3
, pp. 333-341
-
-
Jackson, B.R.1
Milliron, V.C.2
Toy, D.R.3
-
31
-
-
21144468820
-
A comment on "a multidimensional analysis of selected ethical issues in accounting"
-
Jones, S. K. and L. A. Ponemon: 1993, 'A Comment on "A Multidimensional Analysis of Selected Ethical Issues in Accounting"', The Accounting Review 68 (April), 411-416.
-
(1993)
The Accounting Review
, vol.68
, Issue.APRIL
, pp. 411-416
-
-
Jones, S.K.1
Ponemon, L.A.2
-
32
-
-
0002654645
-
A study of tax evasion judgments
-
Kaplan, S. and P. Reckers: 1985, 'A Study of Tax Evasion Judgments', National Tax Journal (March), 97-102.
-
(1985)
National Tax Journal
, Issue.MARCH
, pp. 97-102
-
-
Kaplan, S.1
Reckers, P.2
-
34
-
-
0002536044
-
An empirical examination of the influence of selected factors on professional tax preparers' decision process
-
LaRue, D. and P. M. J. Reckers: 1989, 'An Empirical Examination of the Influence of Selected Factors on Professional Tax Preparers' Decision Process', Advances in Accounting 7, 37-50.
-
(1989)
Advances in Accounting
, vol.7
, pp. 37-50
-
-
LaRue, D.1
Reckers, P.M.J.2
-
35
-
-
51649153065
-
An empirical investigation of a general theory of marketing ethics
-
Mayo, M. A. and L. J. Marks: 1990, 'An Empirical Investigation of a General Theory of Marketing Ethics', Journal of the Academy of Marketing Science 19 (Spring), 165-172.
-
(1990)
Journal of the Academy of Marketing Science
, vol.19
, Issue.SPRING
, pp. 165-172
-
-
Mayo, M.A.1
Marks, L.J.2
-
39
-
-
0001986232
-
An empirical investigation of factors influencing tax practitioner compliance
-
Reckers, P. M. J., D. L. Sanders and R. W. Wyndelts: 1991, 'An Empirical Investigation of Factors Influencing Tax Practitioner Compliance', The Journal of the American Taxation Association 13(2), 30-46.
-
(1991)
The Journal of the American Taxation Association
, vol.13
, Issue.2
, pp. 30-46
-
-
Reckers, P.M.J.1
Sanders, D.L.2
Wyndelts, R.W.3
-
40
-
-
0000805916
-
Toward the development of a multidimensional scale for improving evaluations of business ethics
-
Reidenbach, E. R. and D. P. Robin: 1990, 'Toward the Development of a Multidimensional Scale for Improving Evaluations of Business Ethics', Journal of Business Ethics 9, 639-653.
-
(1990)
Journal of Business Ethics
, vol.9
, pp. 639-653
-
-
Reidenbach, E.R.1
Robin, D.P.2
-
41
-
-
34250090479
-
Some initial steps toward improving the measurement of ethical evaluations of marketing activities
-
Reidenbach, E. R. and D. P. Robin: 1988, 'Some Initial Steps Toward Improving the Measurement of Ethical Evaluations of Marketing Activities', Journal of Business Ethics 7, 871-879.
-
(1988)
Journal of Business Ethics
, vol.7
, pp. 871-879
-
-
Reidenbach, E.R.1
Robin, D.P.2
-
43
-
-
0002918743
-
Tax accountants' judgment/decision-making research: A review and synthesis
-
Roberts, M. R.: 1998, 'Tax Accountants' Judgment/Decision-Making Research: A Review and Synthesis', The Journal of the American Taxation Association 20(1), 78-121.
-
(1998)
The Journal of the American Taxation Association
, vol.20
, Issue.1
, pp. 78-121
-
-
Roberts, M.R.1
-
44
-
-
0002288427
-
An examination of tax practitioners' decisions under uncertainty
-
Sanders, D. L. and R. W. Wyndelts: 1989, 'An Examination of Tax Practitioners' Decisions Under Uncertainty', Advances in Taxation 2, 41-72.
-
(1989)
Advances in Taxation
, vol.2
, pp. 41-72
-
-
Sanders, D.L.1
Wyndelts, R.W.2
-
45
-
-
0002193822
-
Equity, aggressiveness, consensus: A comparison of taxpayers and tax preparers
-
Schisler, D. L.: 1995, 'Equity, Aggressiveness, Consensus: A Comparison of Taxpayers and Tax Preparers', Accounting Horizons 9(4), 76-87.
-
(1995)
Accounting Horizons
, vol.9
, Issue.4
, pp. 76-87
-
-
Schisler, D.L.1
-
46
-
-
0000923670
-
An experimental examination of factors affecting tax preparers' aggressiveness - A prospect theory approach
-
Schisler, D. L.: 1994, 'An Experimental Examination of Factors Affecting Tax Preparers' Aggressiveness - A Prospect Theory Approach', The Journal of the American Taxation Association 16(2), 124-142.
-
(1994)
The Journal of the American Taxation Association
, vol.16
, Issue.2
, pp. 124-142
-
-
Schisler, D.L.1
-
47
-
-
0001983801
-
Tax compliance and taxpayer attitude
-
Silver, D. P.: 1995, 'Tax Compliance and Taxpayer Attitude', National Public Accountant 40(11), 32-34.
-
(1995)
National Public Accountant
, vol.40
, Issue.11
, pp. 32-34
-
-
Silver, D.P.1
-
48
-
-
0000437202
-
Fiscal inequity and tax evasion: An experimental approach
-
Spicer, M. and L. Becker: 1980, 'Fiscal Inequity and Tax Evasion: An Experimental Approach', National Tax Journal (June), 171-175.
-
(1980)
National Tax Journal
, Issue.JUNE
, pp. 171-175
-
-
Spicer, M.1
Becker, L.2
-
49
-
-
0000632576
-
Tax ethics and taxpayer attitudes: A survey
-
Song, Y. and T. Yarbrough: 1978, 'Tax Ethics and Taxpayer Attitudes: A Survey', Public Administration Review (September-October), 442-452.
-
(1978)
Public Administration Review
, Issue.SEPTEMBER-OCTOBER
, pp. 442-452
-
-
Song, Y.1
Yarbrough, T.2
-
50
-
-
0000591376
-
Ethical decision making in organizations: A person-situation interactionist model
-
Trevino, L. K.: 1986, 'Ethical Decision Making in Organizations: A Person-Situation Interactionist Model', Academy of Management Review 11(3), 601-607.
-
(1986)
Academy of Management Review
, vol.11
, Issue.3
, pp. 601-607
-
-
Trevino, L.K.1
-
51
-
-
0029687699
-
Auditors' behaviour in an audit conflict situation: A research note on the role of locus of control and ethical reasoning
-
Tsui, J. S. L. and F. A. Gul: 1996, 'Auditors' Behaviour in an Audit Conflict Situation: A Research Note on the Role of Locus of Control and Ethical Reasoning', Accounting, Organizations and Society 21(1), 41-51.
-
(1996)
Accounting, Organizations and Society
, vol.21
, Issue.1
, pp. 41-51
-
-
Tsui, J.S.L.1
Gul, F.A.2
-
52
-
-
0000984838
-
Taxation and public opinion in Sweden: An interpretation of recent survey data
-
Vogel, J.: 1974, 'Taxation and Public Opinion in Sweden: An Interpretation of Recent Survey Data', National Tax Journal (December), 499-513.
-
(1974)
National Tax Journal
, Issue.DECEMBER
, pp. 499-513
-
-
Vogel, J.1
-
53
-
-
84973812631
-
Managers' moral reasoning: Assessing their responses to three moral dilemmas
-
Weber, J.: 1990, 'Managers' Moral Reasoning: Assessing Their Responses to Three Moral Dilemmas', Human Relations 43, 687-702.
-
(1990)
Human Relations
, vol.43
, pp. 687-702
-
-
Weber, J.1
-
55
-
-
0002881972
-
The relationship between an individual's values and perceptions of moral intensity: An empirical study
-
Wright, G. B., C. P. Cullinan and D. M. Bline: 1997, 'The Relationship Between an Individual's Values and Perceptions of Moral Intensity: An Empirical Study', Behavioral Research in Accounting 9 (Supplement): 26-49.
-
(1997)
Behavioral Research in Accounting
, vol.9
, Issue.SUPPL.
, pp. 26-49
-
-
Wright, G.B.1
Cullinan, C.P.2
Bline, D.M.3
-
56
-
-
0003990986
-
-
Prepared for the Internal Revenue Service
-
Yankelovich, Skelly and White, Inc.: 1984, Survey of Taxpayer Attitudes (Prepared for the Internal Revenue Service).
-
(1984)
Survey of Taxpayer Attitudes
-
-
|