Access the full text.
Sign up today, get DeepDyve free for 14 days.
J. Vogel (1974)
TAXATION AND PUBLIC OPINION IN SWEDEN: AN INTERPRETATION OF RECENT SURVEY DATANational Tax Journal, 27
(1996)
Tax preparers: whose team are they on
(1989)
An examination of tax practitioners’ decisions under uncertainty
(1996)
The determinants of tax professionals’ aggressiveness and ambiguous situations
H. Magill, G. Previts (1991)
Cpa Professional Responsibilities: An Introduction
(1996)
Client screening: how to reduce malpractice exposure
Brian Spilker, Ronald Worsham, Douglas Prawitt (1999)
Tax Professionals' Interpretations of Ambiguity in Compliance and Planning Decision ContextsJournal of The American Taxation Association, 21
(1996)
Measuring the ethical awareness and ethical orientation of Canadian auditors
(1994)
The effects of increased sanctions on paid preparers: integrating economic and psychological factors
D. Finn, L. Chonko, S. Hunt (1988)
Ethical problems in public accounting: The view from the topJournal of Business Ethics, 7
(1991)
An empirical investigation of factors influencing tax practitioner compliance
Nicholas Fiore (1998)
Minimizing Risks in Taking on New ClientsJournal of accountancy, 185
(1989)
Constraining Aggressive Return Advice
Philip Cottell, T. Perlin (1990)
Accounting Ethics: A Practical Guide for Professionals
(1996)
Fire that client !
Young-dahl Song, Tinsley Yarbrough (1978)
Tax Ethics and Taxpayer Attitudes: A SurveyPublic Administration Review, 38
(1985)
An empirical evaluation of the influence of selected factors on professional tax preparers’ decision process
J. Payne, J. Bettman, Eric Johnson (1993)
The adaptive decision maker: Name index
(1989)
Ambiguity and the evaluation of client documentation by tax professionals
C. Cloyd, Brian Spilker (1999)
The Influence of Client Preferences on Tax Professionals' Search for Judicial Precedents, Subsequent Judgments and RecommendationsThe Accounting Review, 74
Acs Professionalism (2003)
Code of professional conduct.Journal of The American College of Surgeons, 197
(1987)
Between Scylla and Charybdis: A framework of the Incentives and Constraints of Tax Practise
(1996)
Limiting tax practice
(1994)
Tax Collection: Only What's Properly Payable, Taxation in Australia (December 1993/January 1994):339-340
(1994)
An experimental examination of factors affecting tax preparers’ aggressiveness: a prospect theory approach
(1995)
Tax practitioner ethics: an empirical investigation of organisational consequences
(1987)
Tax preparers and tax compliance : a theoretical and empirical analysis
Steven Klepper, D. Nagin (1989)
The role of tax preparers in tax compliancePolicy Sciences, 22
D. Wasserman, Richard Lempert, R. Hastie (1991)
Hindsight and CausalityPersonality and Social Psychology Bulletin, 17
R. Marshall, R. Armstrong, Malcolm Smith (1996)
The Ethical Environment of Tax Practitioners: Western Australian EvidenceJournal of Business Ethics, 17
Phillip Lewis (1985)
Defining ‘business ethics’: Like nailing jello to a wallJournal of Business Ethics, 4
(1996)
Tax practitioners face heightened litigation and traps for the unwary
Kathryn Kadous, Anne Magro (2001)
The Effects of Exposure to Practice Risk on Tax Professionals' Judgments and RecommendationsGeorge Mason University School of Business Research Paper Series
(2003)
Discussion paper: regulating tax practitioners
(1988)
An analysis of the exchange relationship between tax practitioners and the government, Tax Notes:333-341
C. Cruz, W. Shafer, Jerry Strawser (2000)
A Multidimensional Analysis of Tax Practitioners' Ethical JudgmentsJournal of Business Ethics, 24
Sm Flory, T. Phillips, R. Reidenbach, Dp Robin (1993)
A Comment on a Multidimensional-Analysis of Selected Ethical Issues in Accounting - ReplyThe Accounting Review, 68
Louis Wilde (2007)
DIVISION OF THE HUMANITIES AND SOCIAL SCIENCES A REVIEW OF AND AS IT RELATES TO ECONOMIC THEORY* supported in part by NSF Grant #SESS0-03863.
(2002)
King Report on corporate governance for South Africa 2002
Andrew Cuccia, M. Nelson, Karl Hackenbrack (1995)
The ability of professional standards to mitigate aggressive reportingAccounting review: A quarterly journal of the American Accounting Association, 70
S. Kaplan, Philip Reckers (1985)
A STUDY OF TAX EVASION JUDGMENTSNational Tax Journal, 38
(1995)
The effects of financial accounting conformity on recommendations of tax preparers
T. Makkai, V. Braithwaite (1993)
Professionalism, Organizations, and ComplianceLaw & Social Inquiry, 18
Peggy Hite, Gary McGill (1992)
AN EXAMINATION OF TAXPAYER PREFERENCE FOR AGGRESSIVE TAX ADVICENational Tax Journal, 45
Teresa Stephenson (2006)
THE GAP BETWEEN WHAT TAXPAYERS WANT AND WHAT TAX PROFESSIONALS THINK THEY WANT: A REEXAMINATION OF CLIENT EXPECTATIONS AND TAX PROFESSIONAL AGGRESSIVENESS
(1994)
An empirical study of the objectivity of CPAs’ tax work
(1993)
Legal professional privilege: the case for tax accountants’ clients
S. Peltzman (1976)
Toward a More General Theory of RegulationThe Journal of Law and Economics, 19
(1995)
Equity, aggressiveness, consensus: a comparison of taxpayers and tax preparers
(1993)
An empirical investigation of the effects of advocacy on preparers’ evaluations of judicial evidence
(1998)
Tax accountants’ judgement/decision-making research: a review of synthesis
L. Kretzschmar, F. Prinsloo, M. Prozesky, D. Rossouw, Sander Korien, Jacques Siebrits, M. Woermann (2008)
Ethics for Accountants and Auditors
(2006)
Why professionals must still pursue ethical integrity above money and power
(1999)
CMA management
S. Roark (1986)
An examination of risk attitudes in legal tax research
(1989)
The economic benefits of regulation: evidence
Kaye Newberry, Philip Reckers, Robert Wyndelts (1993)
An examination of tax practitioner decisions: The role of preparer sanctions and framing effects associated with client conditionJournal of Economic Psychology, 14
(1987)
Survey of tax practitioners and advisers: summary of results by occupations
(2003)
A net gain: new legislation and better collection are building government’s political credibility
(1990)
Factors associated with household demand for tax preparers
In an attempt to enhance the core professional values of tax practitioners in South Africa, the South African Revenue Service has proposed the regulation of tax practitioners’ services. It is arguable whether or not this would be the only factor to influence the ethical behaviour of tax practitioners. A literature review was conducted to identify factors that could influence the ethical behaviour of tax practitioners. Numerous possibilities emerged. It is therefore recommended that if regulation is to be successful, caution should be exercised in writing a code of best practice for tax practitioners.
Meditari Accountancy Research – Emerald Publishing
Published: Apr 1, 2010
Keywords: Best practices; Ethical behaviour; Professional values; Regulation of tax practitioners; Taxpayer; Tax practitioner
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.