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decision-making in finance is different to standard functionalist finance approaches (Schinckus, Int Rev Financ Anal 40 …
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This paper investigates the relative effect of re-enforced tax ethics education (RTEE), religious commitment and … professional experience on ethical decision-making (EDM). Survey data from 356 tax accountants were analysed using the partial …-enforce tax ethics education among their officers and guide the assignment of officers to ethically sensitive tax engagements. The …
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, participants completed 3 tasks of interest that contribute to an understanding or one's ethics: a task assessing prosociality, a …
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Ethics is about considering how an individual ought to use their freedom in the context of potential or realised … crisis of 2007/08 from an ethical point of view. This paper draws on ethical theory to define four principles of ethics in …
Persistent link: https://www.econbiz.de/10013045355
We present a framework that incorporates both moral motivations and fairness considerations into utility. The main idea is that individuals face a preference trade-off between their material individual interest and their desire to follow moral norms. In our model, we assume that moral motivation...
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