...Roman Lanis; Grant Richardson Purpose The purpose of this paper is to empirically test legitimacy theory by comparing the corporate social responsibility (CSR) disclosures of tax aggressive corporations with those of non‐tax aggressive corporations in Australia. Design/methodology/approach...

...William E. Shafer; Richard S. Simmons Purpose The purpose of this paper is to examine the impact of organizational ethical culture on the ethical decisions of tax practitioners in mainland China. Design/methodology/approach The study is based on a field survey of practicing public accountants...

... Auditing Barter Australia Taxes Christmas Barry sat primly on the edge of his chair, deliberately ignoring the lure of the plump cushions that nestled behind his back. His stylus hovering importantly over the screen of his shiny PDA, Barry turned his best steely glare on his target, unaware...