Factors that affect cpas' personal applications of ethical tax standards to ambiguous positions
Laura Clifford, Amanda M. Grossman, Leigh R. Johnson and Wayne A. Tervo
| Year of publication: |
2019
|
|---|---|
| Authors: | Clifford, Laura ; Grossman, Amanda M. ; Johnson, Leigh Redd ; Tervo, Wayne A. |
| Published in: |
Research on professional responsibility and ethics in accounting. - Bingley : Emerald, ISSN 1574-0765, ZDB-ID 2253523-8. - Vol. 22.2019, p. 31-56
|
| Subject: | Ambiguous position | IRS | Reasonable basis | Substantial authority | Tax practitioners | Tax standards | Finanzverwaltung | Fiscal administration | Steuermoral | Tax compliance | Besteuerungsverfahren | Taxation procedure |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/S1574-076520190000022004 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012154213