Tax Practitioners' Ethical Sensitivity: A Model and Empirical Examination

By Scott A. Yetmar, Kenneth K. Eastman. 2000

131 citations recorded by the source corpus.

Subfields: Cognitive Neuroscience, Information Systems and Management, Safety Research

View Paper: https://www.semanticscholar.org/paper/1277b9519a3e189c9be2b1b865754604bf8c1ecc

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Cognitive Neuroscience

1. S. Hannah
2. Kristin Smith-Crowe
3. Marc-Charles Ingerson
4. K. DeTienne
5. A. Musbah
6. P. L. Jennings
7. David A. Tyfa
8. Ann E. Tenbrunsel

In Information Systems and Management

1. S. Hannah
2. Kristin Smith-Crowe
3. P. L. Jennings
4. Marie S. Mitchell
5. Bradley R. Agle
6. Marc-Charles Ingerson
7. K. DeTienne
8. A. Musbah

In Safety Research

1. Kristin Smith-Crowe
2. A. Musbah
3. David A. Tyfa
4. Ann E. Tenbrunsel
5. S. Hannah
6. C. Cowton
7. Marie S. Mitchell
8. Christopher G. Myers

Citations in the corpus

• The Impact of Moral Stress Compared to Other Stressors on Employee Fatigue, Job Satisfaction, and Turnover: An Empirical Investigation (2012, background): “The lack of supervisor support, often experienced through poor supervisor–employee communication, can significantly increase workplace stress levels (Petry et al. 1998) and lead to role conflict (Yetmar and Eastman 2000).”
• The moral self: A review and integration of the literature (2015, background): “Although one study failed to find a significant influence of the moral self (i.e., ethical ideology, Yetmar & Eastman, 2000) on ethical decision making, most studies have.”
• 13 Ethical Decision Making: Where We’ve Been and Where We’re Going (2008, methodology): “This methodology was similar to that used previously by Yetmar and Eastman ( 2000 ), who presented subjects with scenarios involving tax breaches and asked participants to state any issues of concern and the significance of the discovered issue.”
• The Role of Individual Variables, Organizational Variables and Moral Intensity Dimensions in Libyan Management Accountants’ Ethical Decision Making (2016, background): “However, most individual studies have focused on only one or two stages of Rest’s framework (e.g. Sweeney and Costello 2009; Weeks et al. 1999; Yetmar and Eastman 2000).”
• Behavioral Ethics in Organizations: A Review (2006, unknown): “…1994; Bebeau & Brabeck, 1987; Bebeau, Rest, & Yamoor, 1985), nursing (Lützén, Johansson, & Nordström, 2002), accounting (Shaub, Finn, & Munter, 1993; Yetmar & Eastman, 2000), education (Clarkeburn, 2002), marketing (Sparks & Hunt, 1998), and the insurance industry (Blodgett, Lu, Rose, & Vitell,…”