... of corporate ethics and social responsibility. However, it seems likely that such broader attitudes and beliefs have the potential to influence professional commitment, and consequently ethical decision making, among accounting professionals. We argue that accountants who believe more strongly...

... This is the first study of ethical decision making among tax practitioners in mainland China, and the findings add to a growing body of literature documenting the significant effects of organizational ethical context on public accountants' decision making processes. This has important implications for CPA firms...