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  1. Analyzing the Role of Social Norms in Tax Compliance Behavior.Donna D. Bobek, Amy M. Hageman & Charles F. Kelliher - 2013 - Journal of Business Ethics 115 (3):451-468.
    The purpose of this study is to explore with more rigor and detail the role of social norms in tax compliance. This study draws on Cialdini and Trost’s (The Handbook of Social Psychology: Oxford University Press, Boston, MA, 1998) taxonomy of social norms to investigate with more specificity this potentially decisive (Alm and McKee, Managerial and Decision Economics, 19:259–275, 1998) influence on tax compliance. We test our research hypotheses regarding the direct and indirect influences of social norms using a hypothetical (...)
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  • Appendix.[author unknown] - 1993 - The Personalist Forum 9 (1):53-61.
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  • Impact of Personal and Situational Factors on Taxpayer Compliance: An Experimental Analysis.V. Umashanker Trivedi, Mohamed Shehata & Bernadette Lynn - 2003 - Journal of Business Ethics 47 (3):175-197.
    This study used a laboratory experiment with monetary incentives to test the impact of three personal factors (moral reasoning, value orientation and risk preference), and three situational factors (the presence/absence of audits, tax inequity, and peer reporting behavior), while controlling for the impact of other demographic characteristics, on tax compliance. Analysis of Covariance (ANCOVA) reveals that all the main effects analyzed are statistically significant and robustly influence tax compliance behavior. These results highlight the importance of obtaining a proper understanding of (...)
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  • The Impact of Perceived Ethical Culture of the Firm and Demographic Variables on Auditors’ Ethical Evaluation and Intention to Act Decisions.Breda Sweeney, Don Arnold & Bernard Pierce - 2010 - Journal of Business Ethics 93 (4):531-551.
    This study examined the impact of perceived ethical culture of the firm and selected demographic variables on auditors’ ethical evaluation of, and intention to engage in, various time pressure-induced dysfunctional behaviours. Four audit cases and questionnaires were distributed to experienced pre-manager level auditors in Ireland and the U.S. The findings revealed that while perceived unethical pressure to engage in dysfunctional behaviours and unethical tone at the top were significant in forming an ethical evaluation, only perceived unethical pressure had an impact (...)
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  • Spanish and american business professionals' ethical evaluations in global situations.Sean R. Valentine & Terri L. Rittenburg - 2004 - Journal of Business Ethics 51 (1):1-14.
    More ethics research needs to explore the global differences in ethical evaluations. This study explored the relationships among nationality, teleological evaluations, ethical judgments, and ethical intentions using a sample of 222 American and Spanish business professionals. The path analysis indicated that teleological evaluations were related to ethical judgments and that both ethical judgments and teleological evaluations were related to ethical intentions. Executive nationality was related to teleological evaluations and ethical intentions with American individuals having higher teleological assessments and intentions to (...)
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  • Ethical reasoning in an equitable relief innocent spouse context.Sean Valentine & Gary Fleischman - 2003 - Journal of Business Ethics 45 (4):325 - 339.
    This study assessed the relationship between ethical reasoning and the decision to grant equitable relief using an innocent spouse vignette where a wife had partial knowledge of her husband''s tax fraud. A path model derived from various ethics theories was tested using a sample of 357 accounting, legal, and human resource professionals, and after careful examination of the measurement and structural relationships in the path model, the results provided partial support for the study''s hypotheses. Moral intensity was marginally associated with (...)
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  • Fairness, Feelings, and Ethical Decision- Making: Consequences of Violating Community Standards of Fairness.Maurice E. Schweitzer & Donald E. Gibson - 2007 - Journal of Business Ethics 77 (3):287-301.
    In this article, we describe the influence of violations of community standards of fairness on subsequent ethical decision-making and emotions. Across two studies, we manipulated explanations for a common action, and we find that explanations that violate community standards of fairness lead to greater intentions to behave unethically than explanations that are consistent with community standards of fairness. We find that perceptions of justifiability mediate this relationship. We also find that individuals derive significant psychological benefits from engaging in unethical behavior (...)
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