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ArtikelOn Compliance with Ethical Standards in Tax Return Preparation  
Oleh: Hume, Evelyn C. ; Larkins, Ernest R. ; Iyer, Govind
Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Journal of Business Ethics vol. 18 no. 2 (Jan. 1999), page 229-238.
Topik: Ethical Standards; Tax Return Preparation
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: BB27.36
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
    Lihat Detail Induk
Isi artikelThe 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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