172
Views
0
CrossRef citations to date
0
Altmetric
Research Article

Can Ethics and Economic Incentives Mitigate Tax preparers’ Aggressive Judgements and Decisions?

, ORCID Icon & ORCID Icon

References

  • Alm, J., and B. Torgler. 2011. “Do Ethics Matter? Tax Compliance and Morality.” Journal of Business Ethics 101 (4): 635–651. doi:10.1007/s10551-011-0761-9.
  • American Institute of Certified Public Accountants. 2010. Statements on Standards for Tax Service 1-7. New York, NY: AICPA.
  • Babcock, L., G. Oewenstein, S. Issacharoff, and C. Camerer. 1995. “Biased Judgments of Fairness in Bargaining.” The American Economic Review 85 (5): 1337–1343.
  • Bandy, D., L. Betancourt, and C. Kelliher. 1994. “An Empirical Study of the Objectivity of CPAs’ Tax Work.” Advances in Taxation 6: 1–23.
  • Baumhart, R. 1968. An Honest Profit: What Businessmen Say About Ethics in Business. New York: Holt, Rinehart, and Winston.
  • Blanthorne, C., and S. Kaplan. 2008. “An Egocentric Model of the Relations Among the Opportunity to Underreport, Social Norms, Ethical Beliefs, and Underreporting Behavior.” Accounting, Organizations and Society 33 (7–8): 684–703. doi:10.1016/j.aos.2008.02.001.
  • Bobek, D. D., A. H. Hageman, and R. C. Hatfield. 2010. “The Role of Client Advocacy in the Development of Tax professionals’ Advice.” Journal of the American Taxation Association 32 (1): 25–51. doi:10.2308/jata.2010.32.1.25.
  • Bobek, D. D., A. H. Hageman, and R. R. Radtke. 2010. “The Ethical Environment of Tax Professionals: Partner and Non-Partner Perceptions and Experiences.” Journal of Business Ethics 92 (4): 637–654. doi:10.1007/s10551-009-0178-x.
  • Bobek, D. D., and R. R. Radtke. 2007. “An Experiential Investigation of Tax Professionals’ Ethical Environments.” Journal of the American Taxation Association 29 (2): 63–84. doi:10.2308/jata.2007.29.2.63.
  • Burns, J. O., and P. Kiecker. 1995. “Tax Practitioner Ethics: An Empirical Investigation of Organizational Consequences.” The Journal of the American Taxation Association 17 (2): 20–49.
  • Cadotte, E. R., R. B. Woodruff, and R. L. Jenkins. 1987. “Expectations and Norms in Models of Consumer Satisfaction.” Journal of Marketing Research 24 (3): 305–314. doi:10.1177/002224378702400307.
  • Chugh, D., M. H. Bazerman, and M. R. Banaji. 2005. Bounded Ethicality as a Psychological Barrier to Recognizing Conflicts of Interest, D. A. Moore, D. M. Cain, G. Loewenstein, and M. H. Bazerman, NewYork: Cambridge University Press 74–95.
  • Cloyd, C. B. 1995. “The Effects of Financial Accounting Conformity on Recommendations of Tax Preparers.” The Journal of the American Taxation Association 17 (2): 50–70.
  • Cohen, J., G. B. Manzon, and V. L. Zamora. 2015. “Contextual and Individual Dimensions of Taxpayer Decision Making.” Journal of Business Ethics 126 (4): 631–647. doi:10.1007/s10551-013-1975-9.
  • Cristensen, A. 1992. “Evaluation of Tax Services: A Client and Preparer Perspetive.” The Journal of the American Taxation Association 14 (2): 60–87.
  • Cruz, C. A., W. E. Shafer, and J. R. Strawser. 2000. “A Multidimensional Analysis of Tax practitioners’ Ethical Judgments.” Journal of Business Ethics 24 (3): 223–244. doi:10.1023/A:1006140809998.
  • Cuccia, A. D., K. Hackenbrack, and M. W. Nelson. 1995. “The Ability of Professional Standards to Mitigate Aggressive Reporting.” The Accounting Review 70 (2): 227–248.
  • DeAngelo, L. E. 1981. “Auditor Independence, ‘Low balling’, and Disclosure Regulation.” Journal of Accounting and Economics 3 (2): 113–127. doi:10.1016/0165-4101(81)90009-4.
  • Frecknall-Hughes, J., P. Moizer, E. Doyle, and B. Summers. 2017. “An Examination of Ethical Influences on the Work of Tax Practitioners.” Journal of Business Ethics 146 (4): 729–745. doi:10.1007/s10551-016-3037-6.
  • Guiral, A., W. Rodgers, E. Ruiz, and J. A. Gonzalo. 2010. “Ethical Dilemmas in Auditing: Dishonesty or Unintentional Bias?” Journal of Business Ethics 91 (1): 151–166. doi:10.1007/s10551-010-0573-3.
  • Hair, J. F., Jr., R. E. Anderson, R. L. Tatham, and W. C. Black. 1998. Multivariate Data Analysis. 5th ed. Englewood Cliffs, NJ: Prentice-Hall.
  • Hume, E., E. Larkins, and G. Iyer. 1999. “On Compliance with Ethical Standards in Tax Return Preparation.” Journal of Business Ethics 18 (2): 229–238. doi:10.1023/A:1006054014567.
  • Kaiser, H. F. 1974. “An Index of Factorial Simplicity.” Psychometrika 39 (1): 31–36. doi:10.1007/BF02291575.
  • Lee, M., and K. W. Chung. 2020. “The Effect of Standard Audit Hours Policy on Audit Quality Improvement: Focused on Audit Market Competition and Non-Audit Fees.” Korean Accounting Journal 29 (3): 27–71. doi:10.24056/KAJ.2020.03.007.
  • Lee, G. J., and J. H. Hong. 2009. “A Study on Factors Affecting the Determination of Taxation Representation Service Fees.” Journal of Taxation and Accounting 10 (1): 175–204.
  • Lee, Y., K. Noh, and K. Park. 2021. “The Effect of Standard Audit Hours Policy on Audit Hour.” The Korean Academic Association of Business Administration 34 (2): 307–324. doi:10.18032/kaaba.2021.34.2.307.
  • Loewenstein, G. 1996. “Behavioral Decision Theory and Business Ethics: Skewed Trade-Offs Between Self and Other.” In Codes of Conduct: Behavioral Research into Business Ethics, edited by D. Messick and A. Tenbrunsel, 214–227. New York, NY: Russell Sage Foundation.
  • McGill, G. A., 1990. The Cpa’s Aggressive Position Recommendation Decision: Situational, Attitudinal, and Personality Factors. Working paper, University of Florida.
  • Messick, D. M., and M. H. Bazerman. 1996. “Ethics for the 21st Century: A Decision Making Approach.” Sloan Management Review 37 (2): 9–22.
  • Milliron, V. C. 1988. “A Conceptual Model of Factors Influencing Tax preparers’ Aggressiveness.” In Contemporary Tax Research, edited by S. Moriarity and J. H. Collins. Norman, OK: The Center for Economic and Management Research, The University of Oklahoma. 1–15.
  • Moore, D. A., L. Tanlu, and M. H. Bazerman. 2010. “Conflict of Interest and the Intrusion of Bias.” Judgment and Decision Making 5 (1): 37–53. doi:10.1017/S1930297500002023.
  • Moore, D. A., P. E. Tetlock, L. Tanlu, and M. H. Bazerman. 2006. “Conflicts of Interest and the Case of Auditor Independence: Moral Seduction and Strategic Issue Cycling.” Academy of Management Review 31 (1): 10–29. doi:10.5465/amr.2006.19379621.
  • Newberry, K. J., P. M. Reckers, and R. W. Wyndelts. 1993. “An Examination of Tax Practitioner Decisions: The Role of Preparer Sanctions and Framing Effects Associated with Client Condition.” Journal of Economic Psychology 14 (2): 439–452. doi:10.1016/0167-4870(93)90010-I.
  • Reckers, P. M. J., D. L. Sanders, and R. W. Wyndelts. 1991. “An Empirical Investigation of Factors Influencing Tax Practitioner Compliance.” The Journal of the American Taxation Association 13 (2): 30–46.
  • Roberts, M. L. 1998. “Tax accountants’ Judgment/decision-Making Research: A Review and Synthesis.” The Journal of the American Taxation Association 20 (1): 78–121.
  • Roberts, M. L., and B. R. Cargile, 1994. Impartiality versus Advocacy: CPAs’ Responses to Conflict in Auditing and Tax Situations. Working paper, University of Alabama, Tuscaloosa, AL.
  • Schisler, D. L. 1994. “An Experimental Examination of Factors Affecting Tax preparers’ Aggressiveness-A Prospect Theory Approach.” The Journal of the American Taxation Association 16 (2): 124–142.
  • Shim, T. S., S. J. Pae, and E. Choi. 2020. “The Effects of Auditor Designation by the Regulator on Auditor Decisions: Evidence from Korea.” Behavioral Research in Accounting 32 (1): 21–36. doi:10.2308/bria-52629.
  • Simon, H. A. 1983. Reason in Human Affairs. Stanford: Stanford University Press.
  • Tenbrunsel, A. E. 1998. “Misrepresentation and Expectations of Misrepresentation in an Ethical Dilemma: The Role of Incentives and Temptation.” Academy of Management Journal 41 (3): 330–339. doi:10.2307/256911.
  • Vermeer, B. Y., B. C. Spilker, and A. P. Curatola. 2020. “The Effects of Economic and Social Bonds with Clients on Tax Professionals’ Recommendations.” The Journal of the American Taxation Association 42 (2): 145–158. doi:10.2308/atax-52509.
  • Wenzel, M. 2005. “Motivation or Rationalisation? Causal Relations Between Ethics, Norms and Tax Compliance.” Journal of Economic Psychology 26 (4): 491–508. doi:10.1016/j.joep.2004.03.003.
  • Yetmar, S., and K. Eastman. 2000. “Tax practitioners’ Ethical Sensitivity: A Model and Empirical Examination.” Journal of Business Ethics 26 (4): 271–288. doi:10.1023/A:1006294517573.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.