On compliance with ethical standards in tax return preparation
Article Abstract:
The effects of the Statements on Responsibilities in Tax Practice (SRTPs) on the tax practice decisions made by certified public accountants (CPAs) were examined via a survey methodology. The results suggested that the SRTPs have very little effect on the ethical decision making of some CPA tax return preparers, although they provided guidance for the tax practice of CPAs. Lower levels of tax policy compliance were seen as the major effect of the failure to follow the SRTPs. One solution to this problem, however, is the early exposure of students to the SRTPs.
Publication Name: Journal of Business Ethics
Subject: Law
ISSN: 0167-4544
Year: 1999
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The role of professional codes in regulating ethical conduct
Article Abstract:
The regulation of professional ethical behavior was investigated. The study focused on ethical perceptions of South African accountants, engineers and lawyers on the need for professional codes and the frequency and acceptability of peer contravention of such codes. In addition, conflict between professional codes and corporate codes was explored by the study. The results showed that professional believed in the need for codes. In addition, the lawyer respondents believed that their colleagues often violated their professional codes.
Publication Name: Journal of Business Ethics
Subject: Law
ISSN: 0167-4544
Year: 1999
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