The Open UniversitySkip to content

Ethics in tax practice: a study of the effect of practitioner firm size

Doyle, Elaine; Frecknall Hughes, Jane and Summers, Barbara (2014). Ethics in tax practice: a study of the effect of practitioner firm size. Journal of Business Ethics, 122(4) pp. 623–641.

DOI (Digital Object Identifier) Link:
Google Scholar: Look up in Google Scholar


While much of the empirical accounting literature suggests that, if differences do exist, Big Four employees are more ethical than non-Big Four employees, this trend has not been evident in the recent media coverage of Big Four tax practitioners acting for multinationals accused of aggressive tax avoidance behaviour. However, there has been little exploration in the literature to date specifically of the relationship between firm size and ethics in tax practice. We aim here to address this gap, initially exploring tax practitioners’ perceptions of the impact of firm size on ethics in tax practice using interview data in order to identify the salient issues involved. We then proceed to assess quantitatively whether employer firm size has an impact on the ethical reasoning of tax practitioners, using a tax context-specific adaptation of a well-known and validated psychometric instrument, the Defining Issues Test.

Item Type: Journal Item
Copyright Holders: 2013 Springer Science+Business Media
ISSN: 1573-0697
Keywords: ethics; firm size; moral reasoning; tax practice; tax practitioners
Academic Unit/School: Faculty of Business and Law (FBL)
Item ID: 39000
Depositing User: Catherine Playle
Date Deposited: 19 Nov 2013 10:52
Last Modified: 07 Dec 2018 10:20
Share this page:


Altmetrics from Altmetric

Citations from Dimensions

Actions (login may be required)

Policies | Disclaimer

© The Open University   contact the OU