Shafer, William E.; Simmons, Richard S. - In: Accounting, Auditing & Accountability Journal 21 (2008) 5, pp. 695-720
Purpose – The purpose of this paper is to investigate the effects of attitudes toward the perceived importance of corporate ethics and social responsibility, and Machiavellianism, a general measure of the propensity for manipulative and deceitful behaviour, on tax professionals' willingness to...