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

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

The African American Years Book Review

This is a book review of The African American Years by Gabriel Burns Stepto

100 Greatest African Americans: A Biographical Encyclopedia Book Review

This is a book review of 100 Greatest African Americans: A Biographical Encyclopedia by Molefi Kete Asante

A study of the significance of certain factors of the home environment as related to the reading success of students in the first grade in an eastern Virginia school

In the American culture, learning to read holds as great a significance as learning to talk. It is generally expected that every child will be ready to read in the first grade of elementary school. Reading readiness means different things to different people. Some regard it only as an expression of interest or purpose. Others describe it with emphasis upon either general or physical maturation . Still others believe that readiness depends upon information or abilities developed during educational experiences. The Purpose of the study: Reading instruction in American schools proceeds on the thesis that there are common experiences from which teaching can proceed. Since it is not safe to assume complete homogeneity of family backgrounds in any one community, many teachers believe that individualized instruction is of greater significance in the first grade than on any other grade level

Organizing Black America: An Encyclopedia of African American Associations Book Review

This is a book review of Organizing Black America: An Encyclopedia of African American Associations , Mjagkij, Nina (editor)

African Ethnonyms: Index to Art-Producing Peoples of Africa Book Review

This is a review of the book African Ethnonyms: Index to Art-Producing Peoples of Africa by Daniel P. Biebuyck

Encyclopedia of Africa: South of the Sahara Book Review

This is a book review of Encyclopedia of Africa: South of the Sahara by John Middleton

Notable African American Writers Book Review

This is a book review of Notable African American Writers , edited by the Editors of Salem Press, Magill\u27s Choice