Shafer, William E.; Simmons, Richard S. - In: Accounting, Auditing & Accountability Journal 24 (2011) June, pp. 647-668
of tax practitioners in mainland China. Design/methodology/approach – The study is based on a field survey of practicing … among tax practitioners in mainland China, and the findings add to a growing body of literature documenting the significant … the effects of relativism judgments raise concerns regarding the ethical decisions of Chinese tax practitioners, implying …