Doyle, Elaine; Hughes, Jane Frecknall; Summers, Barbara - In: Journal of Business Ethics 114 (2013) 2, pp. 325-339
How tax practitioners approach ethical dilemmas remains generally unexplored in academic literature. We use here Rest’s original Defining Issues Test (Development in judging moral issues. Minneapolis: University of Minnesota Press, <CitationRef CitationID="CR51">1979</CitationRef>; Moral development. Advances in research and theory. New...</citationref>
