This study investigates the interactive influence of two dimensions of perceived organizational prestige (POP) on ethical decision-making (EDM). The study also examines the moderating effect of the decision-maker's financial situation on the POP-EDM relationship. A Survey data from 356 tax...

This study investigates the interactive influence of two dimensions of perceived organizational prestige (POP) on ethical decision-making (EDM). The study also examines the moderating effect of the decision-maker's financial situation on the POP-EDM relationship. A Survey data from 356 tax...

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 least square structural equation modelling technique....

This study examines the perception of professional accountants and the intention to engage in Sustainability Accounting & Reporting (SAR). By relying on the Theory of Planned Behaviour (TPB), the study investigates whether attitudes, subjective norms and perceived behavioural control have any...

In recent years, financial institutions especially universal/commercial banks across Africa have been faced with forceful mergers and acquisitions. These occurrences impede the level of financial inclusion and reduces public confidence in the financial system as a whole. This study assessed the...

The phenomenon of tax education, fear-appealing, and the convenience of tax has become vital in contemporary tax revenue discourse as it is believed that non-compliance of tax has adverse implications on the revenue generation capacity, especially in developing countries. This study departs from...