Social Responsibility, Machiavellianism and Tax Avoidance: A Study of Hong Kong Tax Professionals

By W. Shafer, R. Simmons. 2008

166 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/89154f7c670ad04cd0f4bd0a0ec353ba82af0e24

How researchers see this paper

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

In Accounting

1. Yue Pan
2. Karl Aquino
3. J. Sparks

In Economics and Econometrics

1. Yue Pan
2. Karl Aquino
3. J. Sparks
4. Rebecca J. Bennett

Citations in the corpus

• Predictors, consequence, and measurement of ethical judgments: Review and meta-analysis (2012, result): “Consistent with this perspective, empirical studies tend to find that “highMachs” exhibit less strict ethical judgments than their “lowMach” counterparts (Bass et al., 1999; Shafer and Simmons, 2008).”
• Status Differentiation and the Protean Self: A Social-Cognitive Model of Unethical Behavior in Organizations (2011, background): “Machiavellianism, for example, has been found to be related to ethical judgments (Shafer and Simmons, 2008), ethical orientation (Rayburn and Rayburn, 1996), and the acceptability of unethical practices (Winter et al., 2004).”