Desai, Renu; Roberts, Robin - In: Journal of Business Ethics 114 (2013) 3, pp. 457-471
In this article, we examine the American Institute of Certified Public Accountants’ (AICPA) efforts to conceal the offshoring of tax return preparation services by U.S. Certified Public Accountants (CPAs) through recommending an inadequate disclosure format for this type of work. We draw on...