Tax professionals in public accounting firms must meet professional standards in working with their clients, but may also face pressure from both their clients and firms…
Tax professionals in public accounting firms must meet professional standards in working with their clients, but may also face pressure from both their clients and firms when making ethical decisions. The purpose of this study is to examine the influence of client factors on tax professionals’ ethical decision-making. Furthermore, we also investigate how client service climate and different ethical climate types affect these ethical decisions. Based on an experimental design with 149 practicing tax professionals, results indicate that tax professionals are not swayed by client importance or social interaction with the client when making ethical decisions. However, tax professionals are more likely to engage in ethical behavior when their own accounting firm monitors and tracks the quality of client service, whereas unethical behavior is more common when public accounting firms emphasize using personal ethical beliefs in decision-making. The results of the study suggest the importance of strong policies and procedures to promote ethical decision-making in firms.
The purpose of this study is to develop a comprehensive international tax evasion framework by examining how national cultural variables and economic structural variables…
The purpose of this study is to develop a comprehensive international tax evasion framework by examining how national cultural variables and economic structural variables impact individuals’ tax morale and tax evasion.
This study uses structural equation modeling (SEM) to simultaneously analyze direct and indirect paths between country-level variables, tax morale, and tax evasion.
The results of this study show that multiple cultural and structural level variables directly impact tax evasion. Further, multiple cultural variables indirectly impacts tax evasion via changing individuals’ tax morale attitudes. In that, higher tax morale leads to lower levels of tax evasion. Finally, the analysis demonstrates that tax morale attitudes and tax evasion levels differ significantly in developed countries versus in-transition or developing countries. In addition, the impact of these cultural variables and economic variables on tax morale and tax evasion differ depending on a country’s economic development.
This study further develops an understanding of how various cultural variables and economic variables impact tax evasion. Such that, some of the variables change tax morale attitudes which impacts tax evasion while other variables impact tax evasive behavior directly. This more holistic model can be used by researchers to further explore tax evasion behavior in an international context.
Policy makers should take note of this study when developing strategies to mitigate tax evasive behavior. Specific country characteristics, such as culture and economic structure, will impact how individuals respond to policy (e.g., new laws or penalties).
In this chapter, we examine employee prosocial rule breaking as a response to organizations’ unfair treatment of customers. Drawing on the deontic perspective and research…
In this chapter, we examine employee prosocial rule breaking as a response to organizations’ unfair treatment of customers. Drawing on the deontic perspective and research on third-party reactions to unfairness, we suggest employees engage in customer-directed prosocial rule breaking when they believe their organizations’ policies treat customers unfairly. Additionally, we consider employee, customer, and situational characteristics that enhance or inhibit the relationship between employees’ perceptions of organizational policy unfairness and customer-directed prosocial rule breaking.
In this chapter we examine how the small scale agro-industries located in Southern Brazil, specifically in the North of the State of Rio Grande do Sul, started to deal…
In this chapter we examine how the small scale agro-industries located in Southern Brazil, specifically in the North of the State of Rio Grande do Sul, started to deal with changes in their production processes, how they created and adapted technologies, and devised new products. Among the main outcomes of the study we highlight the novelties observed during the field research, especially regarding the family situation and the agro-manufacturing activities, in which we observed (i) a relative raise in autonomy; (ii) improvement in both the income level and the quality of life of household members; (iii) creation of new nested markets and marketing channels; (iv) development of more environmentally sustainable products; (v) improvement of the value added to food products; and (vi) development of new interfaces between families and other social actors.
Mahesh Subramony, Karen Ehrhart, Markus Groth, Brooks C. Holtom, Danielle D. van Jaarsveld, Dana Yagil, Tiffany Darabi, David Walker, David E. Bowen, Raymond P. Fisk, Christian Grönroos and Jochen Wirtz
The purpose of this paper is to accelerate research related to the employee-facets of service management by summarizing current developments in multiple research streams…
The purpose of this paper is to accelerate research related to the employee-facets of service management by summarizing current developments in multiple research streams, providing propositions, and articulating new directions for theory and empirical inquiry.
Seven scholars provide short reviews of the core topics and findings from four employee-related research streams – collective turnover, service climate, emotional labor, and occupational stress; and generate propositions to guide future theoretical and empirical work. Four distinguished service scholars – David Bowen, Ray Fisk, Christian Grönroos, and Jochen Wirtz comment upon these research streams and provide future directions for accelerating employee-related research in service management.
All four research-streams yield insights that have the potential to advance service management research. Commentaries from the distinguished scholars further integrate this work with key concerns within service management including technology-enablement, transformative services, and service strategy.
This paper is unique in its scope of coverage of management topics related to service and its aim to promote interdisciplinary dialog between service management scholars and researchers conducting employee-related research relevant to services.
What happens when leaders are unable to keep leading? Leaders are often expected to be enthusiastic, innovative and help lead their organization forward. However…
What happens when leaders are unable to keep leading? Leaders are often expected to be enthusiastic, innovative and help lead their organization forward. However, sometimes they can find themselves so emotionally and physically depleted that they are unable to function, even at the most basic level. Years of stress, heavy responsibilities, personal issues and unhealthy work hours can take a toll in the form of ‘burnout’. The battery is flat and the car cannot start. There are many contributing factors to burnout. It comes at a high cost to the leader, his family and his organization. This chapter will look at the nature of burnout and examine how the leader’s personality, work role, leadership style and life experiences can all contribute to the development of this condition. The impact of burnout, pathways to recovery and some preventative measures will also be examined combining current research findings with the author’s own experience of burnout. This chapter aims to highlight the need for leaders to look after themselves and for organizations to help support their leaders in an effective way. Although recovery from burnout may be a difficult and long journey, leaders can regain their strength and motivation and return to the role stronger and with more effective coping strategies.
This paper aims to pose an important starting point for the application of the search-and-matching models to real estate appraisals, thus reducing the “gap” between…
This paper aims to pose an important starting point for the application of the search-and-matching models to real estate appraisals, thus reducing the “gap” between practitioners and academicians. Due to relevant trading frictions, the search-and-matching framework has become the benchmark theoretical model of the housing market. Starting from the large related literature, this paper develops a simplified approach to modelling the frictions that focuses on the direct relationship between house price and market tightness (a common feature only for the labour market matching models). The characterization of the equilibrium through two main variables simplifies the analysis and allows using the theoretical model for empirical purposes, namely, the real estate appraisals.
This work is both theoretical and empirical. Theoretically, a long-run equilibrium model with a positive share of vacant houses and home seekers is determined along with price and market tightness. Also, the conditions of existence and uniqueness of the steady-state equilibrium are determined. Unlike most of the search-and-matching models in the housing literature, the out-of-the steady-state dynamics are also analyzed to show the stability of the equilibrium. Empirically, to show the usefulness of the theoretical model, a numerical simulation is performed. By using two readily available housing market data – the expected time on the market and the average number of trades – it is possible to determine the key variables of the model: price, market tightness and matching opportunities for both buyers and sellers. Although the numerical simulation concerns the Italian housing market, the proposed model is generally valid, being empirically applicable to all real estate markets characterized by non-negligible trading frictions. Indeed, the proposed model can be used to compare housing markets with different features (concerning the search and matching process), as well as analyse the same housing market in different time periods (because the efficiency of the search and matching process can change).
Several important results are obtained. First, the price adjustment – i.e. the difference between the actual selling price and the price obtained in an ideal situation of frictionless housing market – is remarkable. This means that the sign and the size of the price adjustment depend on the extent of trading frictions in the housing market. Precisely, the higher the trading frictions on the demand side (more buyers and less sellers), the higher the actual selling price (the price adjustment is positive), whereas the higher the trading frictions on the supply side (less buyers and more sellers), the lower the actual selling price (the price adjustment is negative). Accordingly, the real estate appraisers should assess the trading frictions in the housing market before determining the price adjustment. Second, an increase in the number of trades affects the house price only if the time on the market varies. Also, the higher the variation in the time on the market, the larger the house price adjustment. Indeed, the expected time on the market reflects the opportunities to matching for both parties and thus the trading frictions. If the time on the market increases (decreases), the seller will receive less (more) opportunities to match; thus, the actual selling price will be driven downwards (upwards).
As far as the authors are aware, none of the existing works in the search and matching literature has considered how to take advantage of this theoretical approach to estimate the house price in the presence of trading frictions in the housing market. Indeed, the proposed theoretical model may be a useful tool for real estate appraisers, as it is able to derive the trading frictions from the time on the market and the number of trades, thus estimating properly the house price.
The current paper examines the relationships between watching television for various times of day and reading achievement for a subsample of third grade language minority…
The current paper examines the relationships between watching television for various times of day and reading achievement for a subsample of third grade language minority (LM) students compared to third grade students in general.
The analysis uses ECLS-K 1998–99 data to first test for significant differences between the two samples, then further explores these relationships using separate OLS multiple regression models, while controlling for past reading achievements and socioeconomic variation.
Building on more nuanced versions of displacement theory, this paper finds a positive relationship between reading achievement and watching television after dinner on weekdays specifically for LM students. For the general sample, watching TV on weekends or weekdays at any time period has no relationship with reading achievement.
This research suggests the potential for TV or perhaps other media to act as a lingual- or cultural-learning facilitator for LM students, being positively tied to reading achievement. The paper’s unique focus on multimedia use and LM students makes it particularly applicable to educators and public policy officials tasked with confronting the reading skills gap for a growing LM student population.