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An attribution theory analysis of tax evasion related judgments

Author

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  • Kaplan, Steven E.
  • Reckers, Philip M. J.
  • Roark, Stephen J.

Abstract

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  • Kaplan, Steven E. & Reckers, Philip M. J. & Roark, Stephen J., 1988. "An attribution theory analysis of tax evasion related judgments," Accounting, Organizations and Society, Elsevier, vol. 13(4), pages 371-379, June.
    • Handle: RePEc:eee:aosoci:v:13:y:1988:i:4:p:371-379
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    Citations

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    Cited by:

    1. Mittone, Luigi, 2006. "Dynamic behaviour in tax evasion: An experimental approach," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 35(5), pages 813-835, October.
    2. Luigi Mittone, 2002. "Individual styles of tax evasion: an experimental study," CEEL Working Papers 0202, Cognitive and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia.
    3. Deena Azriana Wan Mohd Azmi & Seri Ayu Masuri Md Daud, 2024. "Reconceptualizing Tax Compliance Behavior: A Theoretical Matrix Approach," Accounting and Finance Research, Sciedu Press, vol. 13(1), pages 1-67, February.
    4. Blanthorne, Cindy & Kaplan, Steven, 2008. "An egocentric model of the relations among the opportunity to underreport, social norms, ethical beliefs, and underreporting behavior," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 684-703.
    5. MirHadi Hosseini Kondelaji & Majid Sameti & Hadi Amiri & Rozita Moayedfar, 2016. "Analyzing Determinants of Tax Morale Based on Social Psychology Theory: Case Study of Iran," Iranian Economic Review (IER), Faculty of Economics,University of Tehran.Tehran,Iran, vol. 20(4), pages 579-595, Autumn.
    6. Radcliffe, Vaughan S. & Spence, Crawford & Stein, Mitchell & Wilkinson, Brett, 2018. "Professional repositioning during times of institutional change: The case of tax practitioners and changing moral boundaries," Accounting, Organizations and Society, Elsevier, vol. 66(C), pages 45-59.
    7. Wheeler, Stephen & Cereola, Sandra J., 2015. "Auditor scrutiny of unaudited client disclosure outlets: Recognized vs. disclosed financial statement items also appearing in the MD&A," Advances in accounting, Elsevier, vol. 31(1), pages 91-95.

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