Shafer, William E.; Simmons, Richard S. - In: Accounting, Auditing & Accountability Journal 21 (2008) 5, pp. 695-720
corporate ethics and social responsibility, and Machiavellianism, a general measure of the propensity for manipulative and … responsibility, which affect professional judgements toward aggressive tax minimisation. As anticipated, high Machiavellians are more … likely to endorse the traditional “stockholder view” of corporate responsibility (which holds that corporations have little …