Prior research shows taxpayers’ perceptions of fairness leads to greater cooperation and compliance with tax authorities. Yet our understanding of tax fairness has been hampered by its general reliance upon models and measures of fairness developed by organizational fairness research, even...

Over the last decade, many published papers lament auditors’ shift from professionalism to commercialism and call for increasing auditors’ commitment to the public interest (see, e.g., Bailey, 2008; Fogarty & Rigsby, 2010; Lampe & Garcia, 2013; Wyatt, 2004; Zeff, 2003a, 2003b). At the same time, suggesting...