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Between a rock and a hard place : how tax pratitioners straddle client advocacy and professional responsibilities
Fogarty, Tim; Jones, David A. - In: Qualitative research in accounting & management : QRAM 11 (2014) 4, pp. 286-316
Persistent link: https://www.econbiz.de/10010469117
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Look up, look around : is ther anything different about team-level OCB in China?
Mo, Shenjiang; Wang, Zhongming; Akrivou, Kleio; Booth, … - In: Journal of management & organization : journal of … 18 (2012) 6, pp. 818-832
Persistent link: https://www.econbiz.de/10009709608
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China's ethical dilemmas under globalization and uncertainty : implications for HRD
Ke, Jie; Wang, Greg G. - In: Advances in developing human resources : ADHR 16 (2014) 1, pp. 74-91
Persistent link: https://www.econbiz.de/10010257240
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From mine to ours : a dynamic process model in developing ethical culture : the case of Alibaba
Lee, Jean; Xu, Dongjie - In: Asia Pacific business review 29 (2023) 3, pp. 523-545
Persistent link: https://www.econbiz.de/10014320730
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Social responsibility, professional commitment and tax fraud
Shafer, William E.; Simmons, Richard S.; Yip, Rita Wing Yue - In: Accounting, auditing & accountability journal 29 (2016) 1, pp. 111-134
Persistent link: https://www.econbiz.de/10011459480
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Ethics in tax practice : a study of the effect of practitioner firm size
Doyle, Elaine; Frecknall-Hughes, Jane; Summers, Barbara - In: Journal of business ethics : JOBE 122 (2014) 4, pp. 623-641
Persistent link: https://www.econbiz.de/10010401209
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Why do small business taxpayers stay with their practitioners? : trust, competence and aggressive advice
Tan, Lin Mei; Braithwaite, Valerie A.; Reinhart, Monika - In: International small business journal : researching … 34 (2016) 3, pp. 329-344
Persistent link: https://www.econbiz.de/10011473775
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The influence of ethical codes of conduct on professionalism in tax practice
Fatemi, Darius; Hasseldine, John; Hite, Peggy A. - In: Journal of business ethics : JBE 164 (2020) 1, pp. 133-149
Professional integrity is a fundamental principle of the International Ethics Standards Board for Accountants Code of Ethics (IESBA, in Code of ethics for professional accountants, IFAC, New York; IESBA, Code of ethics for professional accountants, IFAC, New York, 2016). This does not apply...
Persistent link: https://www.econbiz.de/10012227893
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Factors that affect cpas' personal applications of ethical tax standards to ambiguous positions
Clifford, Laura; Grossman, Amanda M.; Johnson, Leigh Redd; … - In: Research on professional responsibility and ethics in … 22 (2019), pp. 31-56
Persistent link: https://www.econbiz.de/10012154213
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What are the drivers of tax complexity for multinational corporations? : evidence from 108 Countries
Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - 2017
All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising...
Persistent link: https://www.econbiz.de/10011747445