Purpose – The purpose of this paper is to examine the impact of organizational ethical culture on the ethical decisions of tax practitioners in mainland China. Design/methodology/approach – The study is based on a field survey of practicing public accountants. Findings – As hypothesized,...

Purpose – The purpose of this paper is to examine the impact of organizational ethical culture on the ethical decisions of tax practitioners in mainland China. Design/methodology/approach – The study is based on a field survey of practicing public accountants. Findings – As hypothesized,...

Purpose – The purpose of this paper is to document relationships between accountants’ socioeconomic beliefs and attitudes and their professional commitment and ethical decisions in a domain-specific context. Specifically, it investigates the relationships among Chinese tax accountants’...