Companies frequently use Internet Financial Reporting (IFR) to distribute financial and nonfinancial information to stakeholders. Research suggests that companies often distribute information via the web for impression management purposes in order to diffuse potential negative reactions and/or...

In this study, we develop reliable scales for measuring taxpayers' social norms toward tax compliance and explore the effect of social desirability bias and several methodological issues that may affect behavioral tax and accounting studies. This study provides theoretical specificity to a...