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Research Methods in Taxation Ethics: Developing the Defining Issues Test (DIT) for a Tax-Specific Scenario

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  • Elaine Doyle
  • Jane Frecknall-Hughes
  • Barbara Summers

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  • Elaine Doyle & Jane Frecknall-Hughes & Barbara Summers, 2009. "Research Methods in Taxation Ethics: Developing the Defining Issues Test (DIT) for a Tax-Specific Scenario," Journal of Business Ethics, Springer, vol. 88(1), pages 35-52, August.
    • Handle: RePEc:kap:jbuset:v:88:y:2009:i:1:p:35-52
    DOI: 10.1007/s10551-009-0101-5
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    References listed on IDEAS

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    1. Reckers, Philip M.J. & Sanders, Debra L. & Roark, Stephen J., 1994. "The Influence of Ethical Attitudes on Taxpayer Compliance," National Tax Journal, National Tax Association;National Tax Journal, vol. 47(4), pages 825-836, December.
    2. Weber, James, 1992. "Scenarios in Business Ethics Research: Review, Critical Assessment, and Recommendations," Business Ethics Quarterly, Cambridge University Press, vol. 2(2), pages 137-160, April.
    3. Weber, James, 1991. "Adapting Kohlberg to Enhance the Assessment of Managers’ Moral Reasoning," Business Ethics Quarterly, Cambridge University Press, vol. 1(3), pages 293-318, July.
    4. Steven Dellaportas & Barry J. Cooper & Philomena Leung, 2006. "Measuring moral judgement and the implications of cooperative education and rule‐based learning," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(1), pages 53-70, March.
    5. Reckers, Philip M.J. & Sanders, Debra L. & Roark, Stephen J., 1994. "The Influence of Ethical Attitudes on Taxpayer Compliance," National Tax Journal, National Tax Association, vol. 47(4), pages 825-36, December.
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    Cited by:

    1. Olsen, Jerome & Kasper, Matthias & Enachescu, Janina & Benk, Serkan & Budak, Tamer & Kirchler, Erich, 2018. "Emotions and tax compliance among small business owners: An experimental survey," International Review of Law and Economics, Elsevier, vol. 56(C), pages 42-52.
    2. Darius Fatemi & John Hasseldine & Peggy Hite, 2020. "The Influence of Ethical Codes of Conduct on Professionalism in Tax Practice," Journal of Business Ethics, Springer, vol. 164(1), pages 133-149, June.
    3. Jane Frecknall-Hughes & Peter Moizer & Elaine Doyle & Barbara Summers, 2017. "An Examination of Ethical Influences on the Work of Tax Practitioners," Journal of Business Ethics, Springer, vol. 146(4), pages 729-745, December.
    4. Elaine Doyle & Jane Frecknall-Hughes & Barbara Summers, 2014. "Ethics in Tax Practice: A Study of the Effect of Practitioner Firm Size," Journal of Business Ethics, Springer, vol. 122(4), pages 623-641, July.
    5. Elaine Doyle & Jane Frecknall Hughes & Barbara Summers, 2013. "An Empirical Analysis of the Ethical Reasoning of Tax Practitioners," Journal of Business Ethics, Springer, vol. 114(2), pages 325-339, May.
    6. Peter E. Mudrack & E. Sharon Mason, 2022. "Vignette Themes and Moral Reasoning in Business Contexts: The Case for the Defining Issues Test," Journal of Business Ethics, Springer, vol. 181(4), pages 979-995, December.
    7. Gobena, Lemessa Bayissa & Van Dijke, Marius, 2017. "Fear and caring: Procedural justice, trust, and collective identification as antecedents of voluntary tax compliance," Journal of Economic Psychology, Elsevier, vol. 62(C), pages 1-16.

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