Titre: Ethics in Tax Practice: A Study of the Effect of Practitioner Firm Size.(Report) Auteur:Doyle, Elaine; Frecknall - Hughes, Jane; Summers, Barbara Sujet:Tax Consultants -- Ethical Aspects ; Tax Consultants -- Media Coverage ; Employers -- Ethical Aspects ; Tax Planning ; Ethics Description:
Byline: Elaine Doyle (1), Jane Frecknall-Hughes (2), Barbara Summers (3) Keywords: Ethics; Firm size; Moral reasoning; Tax practice; Tax practitioners Abstract: 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 practitioners' perceptions of the impact of firm size on ethics in tax practice using interview data in order to identify the salient issues involved. We then proceed to assess quantitatively whether employer firm size has an impact on the ethical reasoning of tax practitioners, using a tax context-specific adaptation of a well-known and validated psychometric instrument, the Defining Issues Test. Author Affiliation: (1) Kemmy Business School, University of Limerick, Limerick, Ireland (2) The Open University Business School, Walton Hall, Milton Keynes, MK7 6AA, UK (3) Leeds University Business School, University of Leeds, Maurice Keyworth Building, Leeds, LS2 9JT, UK Article History: Registration Date: 15/06/2013 Received Date: 21/05/2012 Accepted Date: 14/06/2013 Online Date: 22/06/2013
Fait partie de:
Journal of Business Ethics, July, 2014, Vol.122(4), p.623(19)
Phylogeography of related diadromous species in continental and island settings, and a comparison of their potential and realized dispersal patterns
Cook, Benjamin D., Page, Timothy J., Hughes, Jane M.
Journal of Biogeography, February 2012, Vol.39(2), pp.421-430
[Revue évaluée par les pairs]
Titre: Phylogenetic analysis of the Australian rosella parrots (Platycercus) reveals discordance among molecules and plumage Auteur:Shipham, Ashlee; Schmidt, Daniel J.; Joseph, Leo; Hughes, Jane M. Sujet:Cladistic Analysis – Analysis ; Parrots – Analysis ; Phylogeny – Analysis Description:
To link to full-text access for this article, visit this link: http://dx.doi.org/10.1016/j.ympev.2015.05.012 Byline: Ashlee Shipham, Daniel J. Schmidt, Leo Joseph, Jane M. Hughes Abstract: Display Omitted Article History: Received 16 October 2014; Revised 12 May 2015; Accepted 13 May 2015 Article Note: (footnote) [star] This paper was edited by the Associate Editor C. Krajewski.
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Molecular Phylogenetics and Evolution, 2015, Vol.91, p.150(10)