Written communication is the primary means used by tax authorities to communicate with taxpayers. Prior research shows that the content of written communications by tax authorities can influence taxpayers' compliance by appealing to interactional fairness. Interactional fairness refers to the...

Empirical results grounded in prospect theory shows that taxpayers' compliance is a function of whether they are in a tax gain or loss position, being more likely to “cheat” when they perceive that they are in a tax loss as compared to tax gain. Nevertheless, what remains to be determined is...

This paper examines the effect of the 2018 change to the International Ethics Standards Board for Accountants (IESBA) Code of Ethics, NOCLAR, which is currently being rolled out to its approximately 138-member countries' Code of Ethics. NOCLAR is an acronym for non-compliance with laws and...