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On Compliance with Ethical Standards in Tax Return Preparation
Hume, Evelyn C.
Larkins, Ernest R.
Article from Journal - ilmiah internasional
Journal of Business Ethics vol. 18 no. 2 (Jan. 1999)
Tax Return Preparation
Perpustakaan Pusat (Semanggi)
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Lihat Detail Induk
The Statements on Responsibilities in Tax Practice (SRTPs) provide guidance to the CPA when making decisions in tax practice. Many of these decisions are ethical in nature and have implications for tax compliance. In this study, a survey methodology is used to test whether the SRTPs affect decisions that CPAs make. The findings suggest that a clear majority of CPAs follow the SRTPs when making ethical decisions relating to tax return preparation and that CPAs follow the SRTPs more often than unlicensed prepares on half the issues tested. However, a statistically significant number of CPAs do not follow the SRTPs and, CPAs do not follow the SRTPs any more often than unlicensed tax prepares on three issues.
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