Ethical tax decision-making: Evaluating the effects of organizational prestige valuations and tax accountants’ financial situation

References

• Abrams, D., & Hogg, M. A. (1990). Social identification, self-categorization and social influence. European Review of Social Psychology, 1(1), 195–22. https://doi.org/10.1080/14792779108401862
   Google Scholar
• Addo, A. (2021). Controlling petty corruption in public administrations of developing countries through digitalization: An opportunity theory informed study of Ghana customs. The Information Society, 37(2), 99–114. https://doi.org/10.1080/01972243.2020.1870182
   Google Scholar
• Akgunduz, Y., & Bardakoglu, O. (2017). The impacts of perceived organizational prestige and organization identification on turnover intention: The mediating effect of psychological empowerment. Current Issues in Tourism, 20(14), 1510–1526. https://doi.org/10.1080/13683500.2015.1034094
   Google Scholar
• Arthur, S. K. (2020). Perceived external prestige and employees’ attitude at the Ghana national fire service, Cape Coast (Doctoral dissertation, University of Cape Coast).
   Google Scholar
• Aryati, A. S., Sudiro, A., Hadiwidjaja, D., & Noermijati, N. (2018). The influence of ethical leadership to deviant workplace behavior mediated by ethical climate and organizational commitment. International Journal of Law and Management, 60(2), 233–249. https://doi.org/10.1108/IJLMA-03-2017-0053
   Google Scholar
• Berghaus, B. (2020). Prestige preference and person–organisation fit. In Conspicuous Employment (pp. 141–166). Springer.
   Google Scholar
• Boğan, E., Dedeoğlu, B. B., Batman, O., & Yıldırgan, R. (2020). Exploring the predictors of prospective employees’ job pursuit intention in Muslim-friendly hotels. Tourism Management Perspectives, 34, 100663. https://doi.org/10.1016/j.tmp.2020.100663
   Google Scholar
• Boonmanunt, S., Kajackaite, A., & Meier, S. (2020). Does poverty negate the impact of social norms on cheating? Games and Economic Behavior, 124, 569–578. https://doi.org/10.1016/j.geb.2020.09.009
   Google Scholar
• Bright, L. (2021). Does perceptions of organizational prestige mediate the relationship between public service motivation, job satisfaction, and the turnover intentions of federal employees? Public Personnel Management, 50(3), 408–429. https://doi.org/10.1177/0091026020952818
   Google Scholar
• Carmeli, A., Gelbard, R., & Goldriech, R. (2011). Linking perceived external prestige and collective identification to collaborative behaviors in R&D teams. Expert Systems with Applications, 38(7), 8199–8207. https://doi.org/10.1016/j.eswa.2010.12.166
   Google Scholar
• Casali, G. L., & Perano, M. (2021). Forty years of research on factors influencing ethical decision making: Establishing a future research agenda. Journal of Business Research, 132, 614–630. https://doi.org/10.1016/j.jbusres.2020.07.006
   Google Scholar
• Dorminey, J. W., Fleming, A. S., Kranacher, M. J., & Riley, R. A., Jr. (2012). Financial fraud. The CPA Journal, 82(6), 61.
   Google Scholar
• Dutton, J. E., Dukerich, J. M., & Harquail, C. V. (1994). Organizational image and member identification. Administrative Science Quarterly, 39(2), 239–263. https://doi.org/10.2307/2393235
   Google Scholar
• Elshaer, I. A., Ghanem, M., & Azazz, A. (2022). An unethical organizational behavior for the sake of the family: Perceived risk of job insecurity, family motivation and financial pressures. International Journal of Environmental Research and Public Health, 19(11), 6541. https://doi.org/10.3390/ijerph19116541
   Google Scholar
• Emilisa, N., Putra, D. P., & Yudhaputri, E. A. (2018). Perceived external prestige, deviant workplace behavior dan job satisfaction pada Karyawan Industri Otomotif di Jakarta. Jurnal Manajemen dan Pemasaran Jasa, 11(2), 247–262. https://doi.org/10.25105/jmpj.v11i2.2959
   Google Scholar
• Francis, J. R., Mehta, M. N., & Zhao, W. (2017). Audit office reputation shocks from gains and losses of major industry clients. Contemporary Accounting Research, 34(4), 1922–1974. https://doi.org/10.1111/1911-3846.12328
   Google Scholar
• Frunzaru, V., & Dumitriu, D. L. (2015). Self-perceived occupational prestige among Romanian teaching staff: Organisational explicative factors. Management Dynamics in the Knowledge Economy, 3(4), 629–643.
   Google Scholar
• Fuller, J. B., Hester, K., Barnett, T., Frey, L., Relyea, C., & Beu, D. (2006). Perceived external prestige and internal respect: New insights into the organizational identification process. Human Relations, 59(6), 815–846. https://doi.org/10.1177/0018726706067148
   Google Scholar
• Gumusay, A. A. (2019). Embracing religions in moral theories of leadership. Academy of Management Perspectives, 33(3), 292–306. https://doi.org/10.5465/amp.2017.0130
   Google Scholar
• Hair, J. F., Jr., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2021). A primer on partial least squares structural equation modeling (PLS-SEM). Sage publications.
   Google Scholar
• Hair, J. F., Ringle, C. M., & Sarstedt, M. (2012). Partial least squares: The better approach to structural equation modeling? Long Range Planning, 45(5–6), 312–319. https://doi.org/10.1016/j.lrp.2012.09.011
   Google Scholar
• Hair, J. F., Jr., Sarstedt, M., Hopkins, L., Kuppelwieser, V. G., & Hair, J. F. (2014). Partial least squares structural equation modeling (PLS-SEM): An emerging tool in business research. Journal of Family Business Strategy, 5 (1), 105–115. European business review. https://doi.org/10.1016/j.jfbs.2014.01.002
   Google Scholar
• Kang, D. S., & Bartlett, K. R. (2013). The role of perceived external prestige in predicting customer‐oriented citizenship behaviors. Human Resource Development Quarterly, 24(3), 285–312. https://doi.org/10.1002/hrdq.21165
   Google Scholar
• Kang, Y. H., Lee, E. H., & Kang, K. H. (2020). Effects of organizational socialization, perceived organizational vision and attitude toward organizational change on organizational commitment of general hospital nurses. Journal of Korean Academy of Nursing Administration, 26(5), 468–477. https://doi.org/10.11111/jkana.2020.26.5.468
   Google Scholar
• Kang, D. S., Stewart, J., & Kim, H. (2011). The effects of perceived external prestige, ethical organizational climate, and leader‐member exchange (LMX) quality on employees’ commitments and their subsequent attitudes. Personnel Review, 40 (6), 761–784. Personnel Review. https://doi.org/10.1108/00483481111169670
   Google Scholar
• Kock, N. (2015). Common method bias in PLS-SEM: A full collinearity assessment approach. International Journal of E-Collaboration, 11(4), 1–10. https://doi.org/10.4018/ijec.2015100101
   Google Scholar
• Kportorgbi, H. K., Kwakye, T. O., & Aboagye-Otchere, F. (2022). Ethical decision-making of tax accountants: Examining the relative effect of religiosity, re-enforced tax ethics education and professional experience. Cogent Business & Management, 9(1), 2149148. https://doi.org/10.1080/23311975.2022.2149148
   Google Scholar
• Lefevor, G. T., Fowers, B. J., Ahn, S., Lang, S. F., & Cohen, L. M. (2017). To what degree do situational influences explain spontaneous helping behaviour? A meta-analysis. European Review of Social Psychology, 28(1), 227–256. https://doi.org/10.1080/10463283.2017.1367529
   Google Scholar
• Lincoln, S. H., & Holmes, E. K. (2008). A Need to Know: An Ethical Decision-Making Model for Research Administrators. The Journal of Research Administration, 39(1), 41–47. http://www.srainternational.org/sra03/template/tntbjour.cfm?id=598
   Google Scholar
• Mintz, S., & Morris, R. E. (2022). Ethical obligations and decision making in accounting. McGraw-Hill US Higher Ed USE.
   Google Scholar
• Musbah, A., Cowton, C. J., & Tyfa, D. (2016). The role of individual variables, organizational variables and moral intensity dimensions in Libyan management accountants’ ethical decision making. Journal of Business Ethics, 134, 335–358. https://doi.org/10.1007/s10551-014-2421-3
   Google Scholar
• Ness, A. M., & Connelly, S. (2017). Situational influences on ethical sensemaking: Performance pressure, interpersonal conflict, and the recipient of consequences. Human Performance, 30(2–3), 57–78. https://doi.org/10.1080/08959285.2017.1301454
   Google Scholar
• Nguyen, B., & Crossan, M. (2021). Character-infused ethical decision making. Journal of Business Ethics, 178(1), 1–21. https://doi.org/10.1007/s10551-021-04790-8
   Google Scholar
• Nitzl, C. (2016). The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development. Journal of Accounting Literature, 37, 19–35. https://doi.org/10.1016/j.acclit.2016.09.003
   Google Scholar
• Pratiwi, I. W., Armanu, A., & Rahayu, M. (2022). Perceived external prestige on deviant workplace behavior with mediation of job satisfaction and organizational commitment. jurnal aplikasi manajemen, 20(3). https://doi.org/10.21776/ub.jam.2022.020.03.16
   Google Scholar
• Rest, J. R. (1984). Research on moral development: Implications for training counseling psychologists. The Counseling Psychologist, 12(3), 19–29. https://doi.org/10.1177/0011000084123003
   Google Scholar
• Shamsudheen, S. V., & Rosly, S. A. (2020). The impact of situational factors on ethical choice: A survey of Islamic banking practitioners in UAE. Journal of Islamic Accounting and Business Research, 11(6), 1191–1210. https://doi.org/10.1108/JIABR-03-2018-0048
   Google Scholar
• Shrand, B., & Ronnie, L. (2021). Commitment and identification in the ivory tower: Academics’ perceptions of organisational support and reputation. Studies in Higher Education, 46(2), 285–299. https://doi.org/10.1080/03075079.2019.1630810
   Google Scholar
• Taherdoost, H. (2016). Validity and reliability of the research instrument; how to test the validation of a questionnaire/survey in a research. How to Test the Validation of a Questionnaire/Survey in a Research, 10, 2016. https://doi.org/10.2139/ssrn.3205040
   Google Scholar
• Tajfel, H. (1982). Social psychology of intergroup relations. Annual Review of Psychology, 33(1), 1–39. https://doi.org/10.1146/annurev.ps.33.020182.000245
   Google Scholar
• Tang, T. L. P., & Chiu, R. K. (2003). Income, money ethic, pay satisfaction, commitment, and unethical behavior: Is the love of money the root of evil for Hong Kong employees? Journal of Business Ethics, 46(1), 13–30. https://doi.org/10.1023/A:1024731611490
   Google Scholar
• Tuna, M., Ghazzawi, I., Yesiltas, M., Tuna, A. A., & Arslan, S. (2016). The effects of the perceived external prestige of the organization on employee deviant workplace behavior: The mediating role of job satisfaction. International Journal of Contemporary Hospitality Management, 28(2), 366–396. https://doi.org/10.1108/IJCHM-04-2014-0182
   Google Scholar