Doyle, Elaine; Frecknall-Hughes, Jane; Summers, Barbara - In: Journal of Business Ethics 122 (2014) 4, pp. 623-641
address this gap, initially exploring tax practitioners’ perceptions of the impact of firm size on ethics in tax practice … employer firm size has an impact on the ethical reasoning of tax practitioners, using a tax context-specific adaptation of a … ethical than non-Big Four employees, this trend has not been evident in the recent media coverage of Big Four tax …