On compliance with ethical standards in tax preparation

The Statements on Responsibilities in Tax Practice (SRTP) 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. A survey methodology is used to test whether the SRTPs affect decisions that CPAs make....

Full description

Saved in:
Bibliographic Details
Published inJournal of business ethics Vol. 18; no. 2; p. 229
Main Authors Hume, Evelyn C, Larkins, Ernest R, Iyer, Govind
Format Journal Article
LanguageEnglish
Published Dordrecht Springer Nature B.V 01.01.1999
Subjects
Business ethics
Compliance
CPAs
Decision making
Ethics
Fines & penalties
Professional ethics
Responsibilities
Statistical analysis
Studies
Tax preparation
Tax returns
United States > US
Online AccessGet full text

Cover

More Information
Summary:The Statements on Responsibilities in Tax Practice (SRTP) 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. 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 preparers 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 than unlicensed tax preparers on three issues.
ISSN:0167-4544
1573-0697