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  1.  37
    Linking Culture and Ethics: A Comparison of Accountants’ Ethical Belief Systems in the Individualism/Collectivism and Power Distance Contexts.Aileen Smith & Evelyn C. Hume - 2005 - Journal of Business Ethics 62 (3):209-220.
    This study uses accounting professionals from an international setting to test the individualism and power distance cultural dimensions developed by Hofstede [Culture's Consequences 1980]. Six countries, which appropriately represented high and low values on the Hofstede dimensions, were chosen for the survey of ethical beliefs. Respondents from the six countries were requested to supply their agreement/disagreement with eight questionable behaviors associated with the work environment. Each of these behaviors contained an individualism and/or power distance cultural component for the responding accountants (...)
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  2.  51
    On compliance with ethical standards in tax return preparation.Evelyn C. Hume, Ernest R. Larkins & Govind Iyer - 1999 - Journal of Business Ethics 18 (2):229 - 238.
    The Statements on Responsibilities in Tax Practice (SRTPs) 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. In this study, 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 (...)
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    Linking culture and ethics: A comparison of accountants' ethical belief systems in the individualism/collectivism and power distance contexts. [REVIEW]Aileen Smith & Evelyn C. Hume - 2005 - Journal of Business Ethics 62 (3):209 - 220.
    This study uses accounting professionals from an international setting to test the individualism and power distance cultural dimensions developed by Hofstede [Culture’s Consequences (Sage Publications, Beverly Hills, CA) 1980]. Six countries, which appropriately represented high and low values on the Hofstede dimensions, were chosen for the survey of ethical beliefs. Respondents (n = 249) from the six countries were requested to supply their agreement/disagreement with eight questionable behaviors associated with the work environment. Each of these behaviors contained an individualism and/or (...)
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