TY - CHAP AB - Abstract This chapter investigates the effect of moral reasoning of tax professionals on the aggressiveness of their reporting recommendations. The findings of the study indicate moral reasoning influences the aggressiveness of tax reporting decisions separate from the influence of client pressure. As the level of moral reasoning increases, the aggressiveness of the reporting position is found to0 decrease. Contrary to prior research, client pressure is not related to tax reporting aggressiveness. Failure to observe this relationship may signal a shift in behavior resulting from the intense public and regulatory scrutiny at the time of data collection which was in the immediate aftermath of the Enron scandal. VL - 16 SN - 978-1-78190-838-9/1475-1488 DO - 10.1108/S1475-1488(2013)0000016011 UR - https://doi.org/10.1108/S1475-1488(2013)0000016011 AU - Blanthorne Cynthia AU - Burton Hughlene A. AU - Fisher Dann PY - 2014 Y1 - 2014/01/01 TI - The Aggressiveness of Tax Professional Reporting: Examining the Influence of Moral Reasoning☆Data Availability: Contact authors. T2 - Advances in Accounting Behavioral Research T3 - Advances in Accounting Behavioural Research PB - Emerald Group Publishing Limited SP - 149 EP - 181 Y2 - 2024/03/29 ER -