Purpose – The resolution of tax issues present significant ethical dilemmas for tax practitioners. The nature and extent of ethical concerns has important implications both for the tax profession and tax administration. The purpose of this paper is to investigate whether there are significant...

The move towards a full self-assessment tax regime in Australia has brought with it a greater representation of, and expanded role for tax practitioners. Given that the resolution of many tax issues present significant ethical dilemmas for tax practitioners in their role as the moral agent of...

Purpose – The purpose of this paper is to empirically test the association between two ethnic groups: Bumiputera directors and Chinese directors, on the incidence of accounting conservatism. Design/methodology/approach – A panel data analysis of financial statement data was conducted for 300...