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An examination of the ethical influences on the work of tax practitioners (2016)
Journal Article
Doyle, E., Frecknall-Hughes, J., Moizer, P., & Summers, B. (2017). An examination of the ethical influences on the work of tax practitioners. Journal of business ethics, 146(4), (729-745). doi:10.1007/s10551-016-3037-6. ISSN 0167-4544

As a contribution to the continuing debate about tax practitioner ethics, this paper explores the main streams of Western ethical thought that are relevant to tax practitioners’ work, most typically deontology and consequentialism (although virtue et... Read More

The claim to the tax domain : examining the activities of accountants in the late nineteenth and early twentieth centuries (2014)
Journal Article
Frecknall-Hughes, J. (2014). The claim to the tax domain : examining the activities of accountants in the late nineteenth and early twentieth centuries

This paper examines the activities of UK accountants in the late nineteenth and early twentieth centuries. Its aim is to determine the nature of their work in relation to taxation, by looking chiefly at the contemporary evidence provided by The Accou... Read More

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). doi:10.1007/s10551-013-1780-5. ISSN 0167-4544

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