Ethics in tax practice: A study of the effect of practitioner firm size
(2013)
Journal Article
Doyle, E., Frecknall-Hughes, J., & Summers, B. (2014). Ethics in tax practice: A study of the effect of practitioner firm size. Journal of Business Ethics, 122(4), 623-641. https://doi.org/10.1007/s10551-013-1780-5
While much of the empirical accounting literature suggests that, if differences do exist, Big Four employees are more ethical than non-Big Four employees, this trend has not been evident in the recent media coverage of Big Four tax practitioners acti... Read More about Ethics in tax practice: A study of the effect of practitioner firm size.