메뉴 건너뛰기




Volumn 86, Issue 2, 2009, Pages 177-198

Linking ethics and risk management in taxation: Evidence from an exploratory study in Ireland and the UK

Author keywords

Ethics; Perceptions of ethics; Risk management; Tax practice; Tax practitioners

Indexed keywords


EID: 64249163283     PISSN: 01674544     EISSN: 15730697     Source Type: Journal    
DOI: 10.1007/s10551-008-9842-9     Document Type: Article
Times cited : (36)

References (62)
  • 1
    • 0347310937 scopus 로고    scopus 로고
    • Limiting Tax Practice Liability
    • D. Bandy 1996 Limiting Tax Practice Liability The CPA Journal 66 5 46 49
    • (1996) The CPA Journal , vol.66 , Issue.5 , pp. 46-49
    • Bandy, D.1
  • 2
    • 64249086369 scopus 로고    scopus 로고
    • Brainstorming to Identify and Manage Tax Risks
    • M. Beasley J. Jenkins R. Sawyers 2006 Brainstorming to Identify and Manage Tax Risks The Tax Advisor 37 3 158 162
    • (2006) The Tax Advisor , vol.37 , Issue.3 , pp. 158-162
    • Beasley, M.1    Jenkins, J.2    Sawyers, R.3
  • 3
    • 0003187176 scopus 로고    scopus 로고
    • The Determinants of Tax Professionals' Aggressiveness in Ambiguous Situations
    • G. A. Carnes G. Harwood R. 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.2    Sawyers, R.3
  • 4
    • 0001377598 scopus 로고
    • Compliance with the Law. A Decision-Making Approach to Taxpaying
    • 10.1007/BF01044744
    • J. Carroll 1987 Compliance with the Law. A Decision-Making Approach to Taxpaying Law and Human Behavior 11 4 319 335 10.1007/BF01044744
    • (1987) Law and Human Behavior , vol.11 , Issue.4 , pp. 319-335
    • Carroll, J.1
  • 5
    • 4644258298 scopus 로고    scopus 로고
    • The Social Irresponsibility of Corporate Tax Avoidance: Taking CSR to the Bottom Line
    • 10.1057/palgrave.development.1100066
    • J. Christensen R. Murphy 2004 The Social Irresponsibility of Corporate Tax Avoidance: Taking CSR to the Bottom Line Development 47 3 37 44 10.1057/palgrave.development.1100066
    • (2004) Development , vol.47 , Issue.3 , pp. 37-44
    • Christensen, J.1    Murphy, R.2
  • 6
    • 0034165161 scopus 로고    scopus 로고
    • A Multidimensional Analysis of Tax Practitioners' Ethical Judgments
    • 10.1023/A:1006140809998
    • C. A. Cruz W. E. Shafer J. R. Strawser 2000 A Multidimensional Analysis of Tax Practitioners' Ethical Judgments Journal of Business Ethics 24 3 223 244 10.1023/A:1006140809998
    • (2000) Journal of Business Ethics , vol.24 , Issue.3 , pp. 223-244
    • Cruz, C.A.1    Shafer, W.E.2    Strawser, J.R.3
  • 8
    • 64249116627 scopus 로고    scopus 로고
    • Risk Management in Tax Practice: Part One
    • D. Doyle 2001 Risk Management in Tax Practice: Part One The Irish Tax Review 14 6 635 640
    • (2001) The Irish Tax Review , vol.14 , Issue.6 , pp. 635-640
    • Doyle, D.1
  • 9
    • 64249100110 scopus 로고    scopus 로고
    • Risk Management in Tax Practice: Part 2
    • D. Doyle 2002 Risk Management in Tax Practice: Part 2 The Irish Tax Review 15 4 395 398
    • (2002) The Irish Tax Review , vol.15 , Issue.4 , pp. 395-398
    • Doyle, D.1
  • 10
    • 64249088736 scopus 로고    scopus 로고
    • Negligence Claims Against Tax Advisors
    • K. Eckstein 2004 Negligence Claims Against Tax Advisors Irish Tax Review 17 3 241 244
    • (2004) Irish Tax Review , vol.17 , Issue.3 , pp. 241-244
    • Eckstein, K.1
  • 11
    • 38248999038 scopus 로고
    • Taxation with Representation: An Analysis of the Role of Tax Practitioners in Tax Compliance
    • 10.1016/0047-2727(93)90019-P
    • B. Erard 1993 Taxation with Representation: An Analysis of the Role of Tax Practitioners in Tax Compliance Journal of Public Economics 52 2 163 197 10.1016/0047-2727(93)90019-P
    • (1993) Journal of Public Economics , vol.52 , Issue.2 , pp. 163-197
    • Erard, B.1
  • 14
    • 34250089859 scopus 로고
    • Ethical Problems in Public Accounting: The View from the Top
    • 10.1007/BF00382793
    • D. W. Finn L. B. Chonko S. D. Hunt 1988 Ethical Problems in Public Accounting: The View from the Top Journal of Business Ethics 7 8 605 615 10.1007/BF00382793
    • (1988) Journal of Business Ethics , vol.7 , Issue.8 , pp. 605-615
    • Finn, D.W.1    Chonko, L.B.2    Hunt, S.D.3
  • 15
    • 0002190544 scopus 로고
    • Finding the Right Tax Advisor
    • A. Fisher 1994 Finding the Right Tax Advisor Fortune 129 6 77 80
    • (1994) Fortune , vol.129 , Issue.6 , pp. 77-80
    • Fisher, A.1
  • 16
    • 0346499545 scopus 로고    scopus 로고
    • Ethics as a Risk Management Strategy: The Australian Experience
    • 10.1023/A:1024163831371
    • R. Francis A. Armstrong 2003 Ethics as a Risk Management Strategy: The Australian Experience Journal of Business Ethics 45 4 375 385 10.1023/A:1024163831371
    • (2003) Journal of Business Ethics , vol.45 , Issue.4 , pp. 375-385
    • Francis, R.1    Armstrong, A.2
  • 18
    • 33750607977 scopus 로고    scopus 로고
    • Defining Taxpayer Responsibility: In Support of a General Anti-Avoidance Principle
    • J. Freedman 2004 Defining Taxpayer Responsibility: In Support of a General Anti-Avoidance Principle British Tax Review 4 332 357
    • (2004) British Tax Review , vol.4 , pp. 332-357
    • Freedman, J.1
  • 19
    • 0029715232 scopus 로고    scopus 로고
    • Auditors' Incentives and Their Application of Financial Accounting Standards
    • K. Hackenbrack M. Nelson 1996 Auditors' Incentives and Their Application of Financial Accounting Standards Accounting Review 71 1 43 59
    • (1996) Accounting Review , vol.71 , Issue.1 , pp. 43-59
    • Hackenbrack, K.1    Nelson, M.2
  • 20
    • 64249115242 scopus 로고    scopus 로고
    • Risk management for accountants
    • A. Scott (ed.) (abg professional Information, London)
    • Hart, C.: 2000, 'Risk Management for Accountants', in A. Scott (ed.), Risk Management for Accountants (abg professional Information, London)
    • (2000) Risk Management for Accountants
    • Hart, C.1
  • 21
    • 64249166846 scopus 로고    scopus 로고
    • Large Companies Worry about Reputational Risks
    • M. Hofmann 2007 Large Companies Worry About Reputational Risks Business Insurance 41 18 4
    • (2007) Business Insurance , vol.41 , Issue.18 , pp. 4
    • Hofmann, M.1
  • 22
    • 0033545161 scopus 로고    scopus 로고
    • On Compliance with Ethical Standards in Tax Return Preparation
    • 10.1023/A:1006054014567
    • E. C. Hume E. R. Larkins G. Iyer 1999 On Compliance with Ethical Standards in Tax Return Preparation Journal of Business Ethics 18 2 229 238 10.1023/A:1006054014567
    • (1999) Journal of Business Ethics , vol.18 , Issue.2 , pp. 229-238
    • Hume, E.C.1    Larkins, E.R.2    Iyer, G.3
  • 23
    • 0346405255 scopus 로고    scopus 로고
    • The Effects of Exposure to Practice Risk on Tax Professionals' Judgments and Recommendations
    • 10.1506/TF76-653L-R36N-13YP
    • K. Kadous A. Magro 2001 The Effects of Exposure to Practice Risk on Tax Professionals' Judgments and Recommendations Contemporary Accounting Research 18 3 451 475 10.1506/TF76-653L-R36N-13YP
    • (2001) Contemporary Accounting Research , vol.18 , Issue.3 , pp. 451-475
    • Kadous, K.1    Magro, A.2
  • 26
    • 0000936743 scopus 로고
    • Defining "business Ethics": Like Nailing Jello to a Wall
    • 10.1007/BF02388590
    • P. V. Lewis 1985 Defining "Business Ethics": Like Nailing Jello to a Wall Journal of Business Ethics 4 5 377 383 10.1007/BF02388590
    • (1985) Journal of Business Ethics , vol.4 , Issue.5 , pp. 377-383
    • Lewis, P.V.1
  • 28
    • 0032164124 scopus 로고    scopus 로고
    • The Ethical Environment of Tax Practitioners: Western Australian Evidence
    • 10.1023/A:100572 1505618
    • R. L. Marshall R. W. Armstrong M. Smith 1998 The Ethical Environment of Tax Practitioners: Western Australian Evidence Journal of Business Ethics 17 12 1265 1279 10.1023/A:100572 1505618
    • (1998) Journal of Business Ethics , vol.17 , Issue.12 , pp. 1265-1279
    • Marshall, R.L.1    Armstrong, R.W.2    Smith, M.3
  • 29
    • 8844226357 scopus 로고
    • A conceptual model of factors influencing tax preparers' aggressiveness
    • S. Moriarity and J. Collins (eds.) (University of Oklahoma)
    • Milliron, V. C.: 1988, 'A Conceptual Model of Factors Influencing Tax Preparers' Aggressiveness', in S. Moriarity and J. Collins (eds.), Contemporary Tax Research (University of Oklahoma), pp. 1-15
    • (1988) Contemporary Tax Research , pp. 1-15
    • Milliron . V, C.1
  • 30
    • 64249161003 scopus 로고    scopus 로고
    • A Game with No Rules
    • R. Murphy 2007 A Game with No Rules Accountancy Age 18 October 14 15
    • (2007) Accountancy Age , vol.18 , Issue.OCTOBER , pp. 14-15
    • Murphy, R.1
  • 32
    • 64249156390 scopus 로고    scopus 로고
    • Acceptable limits of tax planning: A revenue perspective
    • (Ireland)
    • O'Grady, M.: 2003, 'Acceptable Limits of Tax Planning: A Revenue Perspective', KPMG Tax Conference (Ireland)
    • (2003) KPMG Tax Conference
    • O'Grady, M.1
  • 35
    • 64249122104 scopus 로고    scopus 로고
    • Hartnett Urges Advisors to "stop Moaning"
    • K. Reed 2007 Hartnett Urges Advisors to "Stop Moaning" Accountancy Age 19 July 4
    • (2007) Accountancy Age , vol.19 , Issue.JULY , pp. 4
    • Reed, K.1
  • 41
    • 0347941108 scopus 로고    scopus 로고
    • Limiting Insurance Decisions and Premium Charges among CPA Firms: An Empirical Analysis
    • J. Schaefer M. Zimmer 1998 Limiting Insurance Decisions and Premium Charges Among CPA Firms: An Empirical Analysis Journal of Applied Business Research 14 1 69 84
    • (1998) Journal of Applied Business Research , vol.14 , Issue.1 , pp. 69-84
    • Schaefer, J.1    Zimmer, M.2
  • 42
    • 20144385499 scopus 로고    scopus 로고
    • The Role of Accountancy Firms in Tax Avoidance: Some Evidence and Issues
    • 10.1016/j.accfor.2005.03.008
    • P. Sikka M. Hampton 2005 The Role of Accountancy Firms in Tax Avoidance: Some Evidence and Issues Accounting Forum 29 3 325 343 10.1016/j.accfor.2005.03. 008
    • (2005) Accounting Forum , vol.29 , Issue.3 , pp. 325-343
    • Sikka, P.1    Hampton, M.2
  • 43
    • 33846280779 scopus 로고    scopus 로고
    • The Ramsay Principle: A Curious Incident of Judicial Reticence
    • E. Simpson 2004 The Ramsay Principle: A Curious Incident of Judicial Reticence British Tax Review 4 358 374
    • (2004) British Tax Review , vol.4 , pp. 358-374
    • Simpson, E.1
  • 44
    • 64249145877 scopus 로고
    • Introduction
    • Oxford University Press Oxford
    • Singer P. 1994. Introduction. In: P. Singer (eds) Ethics. Oxford University Press, Oxford, 4-13
    • (1994) Ethics , pp. 4-13
    • Singer, P.1    Singer, P.2
  • 45
    • 84973731730 scopus 로고
    • Integrating Three Perspectives on Noncompliance - A Sequential Decision Model
    • 10.1177/ 0093854890017003008
    • K. Smith 1990 Integrating Three Perspectives on Noncompliance - A Sequential Decision Model Criminal Justice and Behavior 17 3 350 369 10.1177/ 0093854890017003008
    • (1990) Criminal Justice and Behavior , vol.17 , Issue.3 , pp. 350-369
    • Smith, K.1
  • 47
    • 33846326451 scopus 로고    scopus 로고
    • Tax Avoidance Jurisprudence as Normal Law
    • J. Tiley 2004 Tax Avoidance Jurisprudence as Normal Law British Tax Review 4 304 331
    • (2004) British Tax Review , vol.4 , pp. 304-331
    • Tiley, J.1
  • 48
    • 0001453120 scopus 로고
    • Stress in Accounting Systems
    • K. E. Weick 1983 Stress in Accounting Systems Accounting Review 58 2 350 369
    • (1983) Accounting Review , vol.58 , Issue.2 , pp. 350-369
    • Weick, K.E.1
  • 50
    • 64249153582 scopus 로고    scopus 로고
    • Upholding the Law
    • P. Wyman 1997 Upholding the Law The Tax Journal 10 November 3 4
    • (1997) The Tax Journal , vol.10 , Issue.NOVEMBER , pp. 3-4
    • Wyman, P.1
  • 51
    • 64249109502 scopus 로고    scopus 로고
    • Managing a Tax Practice to Avoid Malpractice Claims
    • W. Yancey 1996 Managing a Tax Practice to Avoid Malpractice Claims The CPA Journal 66 2 12 18
    • (1996) The CPA Journal , vol.66 , Issue.2 , pp. 12-18
    • Yancey, W.1
  • 52
    • 64249105634 scopus 로고    scopus 로고
    • Ethical Issues Facing CPA Tax Practitioners
    • S. Yetmar R. Cooper G. Frank 1998 Ethical Issues Facing CPA Tax Practitioners The CPA Journal 68 10 28 33
    • (1998) The CPA Journal , vol.68 , Issue.10 , pp. 28-33
    • Yetmar, S.1    Cooper, R.2    Frank, G.3
  • 53
    • 0034636876 scopus 로고    scopus 로고
    • Tax Practitioners' Ethical Sensitivity: A Model and Empirical Examination
    • 10.1023/A:1006294517573 BibSection ID="BSec1" HeadingTable of statutes:
    • S. Yetmar K. Eastman 2000 Tax Practitioners' Ethical Sensitivity: A Model and Empirical Examination Journal of Business Ethics 26 4 271 288 10.1023/A:1006294517573
    • (2000) Journal of Business Ethics , vol.26 , Issue.4 , pp. 271-288
    • Yetmar, S.1    Eastman, K.2
  • 54
    • 64249115217 scopus 로고    scopus 로고
    • Great Britain Chapter 17 London: The Stationery Office
    • Great Britain. Finance Act 2000: Elizabeth II. Chapter 17. (2000) London: The Stationery Office
    • (2000) Finance Act 2000: Elizabeth II
  • 55
    • 64249170350 scopus 로고    scopus 로고
    • axes Consolidation Act (Ireland) Number 39 of 1997 Irish Taxation Institute
    • Taxes Consolidation Act (Ireland) 1997, Number 39 of 1997, Direct Tax Acts, Finance 2007 version, Irish Taxation Institute
    • (1997) Direct Tax Acts, Finance 2007 Version
  • 56
    • 8744256700 scopus 로고    scopus 로고
    • USA Pub. L. No. 107-204, 116 Stat. 745 (July 30, 2002)
    • USA. The Sarbanes-Oxley Act of 2002, Pub. L. No. 107-204, 116 Stat. 745 (July 30, 2002)
    • The Sarbanes-Oxley Act of 2002
  • 57
    • 64249113989 scopus 로고    scopus 로고
    • Ayrshire Pullman Services and D.M. Ritchie v CIR 14 TC 754
    • Ayrshire Pullman Services and D.M. Ritchie v CIR 14 TC 754
  • 58
    • 64249166362 scopus 로고    scopus 로고
    • Barclays Mercantile Business Finance Ltd v Mawson HL 2004
    • Barclays Mercantile Business Finance Ltd v Mawson HL 2004
  • 59
    • 64249126288 scopus 로고    scopus 로고
    • Fitzwilliam (Countess) and Others v CIR [1993] 3 All ER 184
    • Fitzwilliam (Countess) and Others v CIR [1993] 3 All ER 184
  • 60
    • 64249116141 scopus 로고    scopus 로고
    • Furniss v Dawson [1984] AC 474
    • Furniss v Dawson [1984] AC 474
  • 61
    • 64249162377 scopus 로고    scopus 로고
    • Ramsay (WT) Ltd v CIR [1981] 1 All ER 865
    • Ramsay (WT) Ltd v CIR [1981] 1 All ER 865
  • 62
    • 64249149706 scopus 로고    scopus 로고
    • Re Weston's Settlements [1969] 1 Ch 223
    • Re Weston's Settlements [1969] 1 Ch 223


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.