Teaching ethical decision making can be distinguished from teaching decision making in other settings by its juxtaposition of students’ affect with their intellect (Gaudine & Thorne, 2001); as Griseri (2002, p. 374) aptly points out, “effective business ethics teaching should involve a...

This paper examines, in a US context, the relationship between performance in the initial required graduate financial accounting class and Test of English as a Foreign Language (TOEFL) scores for a sample of international MBA students. Other variables that have been shown in the past to be...

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...