Behavioral dynamics of tax evasion–A survey
M Pickhardt, A Prinz - Journal of Economic Psychology, 2014 - Elsevier
Since the 1950s (Schmölders, 1959) it is well known that behavioral aspects have an
influence on tax evasion or tax compliance. In particular, interactions among the various …
influence on tax evasion or tax compliance. In particular, interactions among the various …
Tax avoidance: Does tax-specific industry expertise make a difference?
This study investigates whether the tax-specific industry expertise of the external audit firm
influences its clients' level of tax avoidance. Our results suggest that clients purchasing tax …
influences its clients' level of tax avoidance. Our results suggest that clients purchasing tax …
Audit committee characteristics and tax aggressiveness
M Deslandes, A Fortin, S Landry - Managerial Auditing Journal, 2020 - emerald.com
Audit committee characteristics and tax aggressiveness | Emerald Insight Books and journals
Case studies Expert Briefings Open Access Publish with us Advanced search Audit committee …
Case studies Expert Briefings Open Access Publish with us Advanced search Audit committee …
[PDF][PDF] The effect of attitude, subjective norms, perceived behavioral control on tax compliance in Jordan: The moderating effect of costums tax
M AL-Rashdan - 2020 - academia.edu
Tax compliance is one of the most critical issues for all countries. In Jordan, the high-income
individual taxpayers such as medical doctors, engineers, and lawyers have low tax …
individual taxpayers such as medical doctors, engineers, and lawyers have low tax …
[HTML][HTML] The influence of ethical codes of conduct on professionalism in tax practice
D Fatemi, J Hasseldine, P Hite - Journal of Business Ethics, 2020 - Springer
Professional integrity is a fundamental principle of the International Ethics Standards Board
for Accountants Code of Ethics (IESBA, in Code of ethics for professional accountants, IFAC …
for Accountants Code of Ethics (IESBA, in Code of ethics for professional accountants, IFAC …
The effects of professional role, decision context, and gender on the ethical decision making of public accounting professionals
DD Bobek, AM Hageman… - Behavioral Research in …, 2015 - publications.aaahq.org
This study investigates the degree to which professional role (auditor or tax professional),
decision context (an audit or tax environment), and gender influence the ethical decision …
decision context (an audit or tax environment), and gender influence the ethical decision …
The influence of Hofstede's cultural dimension on tax compliance behaviour of tax practitioners
Purpose The purpose of this paper is to determine whether Hofstede's cultural dimensions
have a significant relationship with ethical decision-making among tax practitioners while …
have a significant relationship with ethical decision-making among tax practitioners while …
The objectivity of accounting professionals based in India
Purpose This study aims to examine the objectivity of accounting professionals based in
India. Design/methodology/approach To examine the objectivity of accountants based in …
India. Design/methodology/approach To examine the objectivity of accountants based in …
Opinion shopping for tax advice: The effects of client narcissism, social bonds, and message framing
SE Kaszak, GS Iyer, PMJ Reckers - Accounting, Organizations and Society, 2024 - Elsevier
Contentious interactions can arise between a tax professional and client upon disagreement
over a tax position. These interpersonal exchanges can lead to “opinion shopping” and …
over a tax position. These interpersonal exchanges can lead to “opinion shopping” and …
The Dualism of Tax Consultants Roles in the Taxation System
The dualism of tax consultants role as the agent of taxpayers and governments becomes a
phenomenon in this research. Therefore, this research aims to understand the meaning of …
phenomenon in this research. Therefore, this research aims to understand the meaning of …