Purpose The effect of affect in accounting contexts has recently attracted interest, but
numerous questions still remain. Given that affect can significantly impact a variety of …

Businesses that rely heavily on cash transactions have been found to be particularly
susceptible to low tax ethics. Recent research indicates that cash is a highly powerful and …

Purpose This paper aims to investigate the role of affect and tolerance of ambiguity on
ethical decision-making of management and accounting students. Design/methodology …

Purpose-Multi-influence in the accounting context today attracts a lot of discussion, however
many questions still arise. This is by remembering that" influence" can significantly influence …

O objetivo deste estudo consiste na caracterização da investigação em contabilidade na
Europa e nos EUA, através da análise de estudos empíricos publicados em duas revistas …

Purpose–This study examines the effect of scepticism, and the client's risk factors (internal
control and financial pressure) on the tax fraud judgement of the Inland Revenue Board of …

Steuermoral wird in der Literatur sehr unterschiedlich definiert. Gemeint ist damit entweder
das Verhalten der Steuerzahler (Steuerhinterziehung und‐umgehung), ihre Einstellungen …

Emotions are an important underlying factor that may interact with pressure and other
situational variables to influence auditors' judgments and decisions. This study seeks to …