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2015

Ethics

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Institution
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Articles 31 - 34 of 34

Full-Text Articles in Business

Tax Compliance: Ethical Orientation, Risk Perception And The Role Of The Tax Preparer, Ashley Beckett Soliz Jan 2015

Tax Compliance: Ethical Orientation, Risk Perception And The Role Of The Tax Preparer, Ashley Beckett Soliz

Electronic Theses and Dissertations

In a voluntary tax system, taxpayers have an opportunity to avoid or evade paying taxes. The reasons for and the causes of noncompliance are expansive. One way to increase revenue to the government without increasing taxes is to focus on deterring tax evasion and tax underreporting. The purpose of this study was to examine the effects on tax compliance of the taxpayer’s ethical orientation and perceived financial risk, as well as the role of the tax preparer in the compliance decision. This research adds to the current tax compliance literature by investigating (in an experimental setting) the role of the …


The Experiences Of Successful Small Business Owners In Ghana, Michael Tetteh Alimo Jan 2015

The Experiences Of Successful Small Business Owners In Ghana, Michael Tetteh Alimo

Walden Dissertations and Doctoral Studies

There is a high failure rate of small and medium enterprises that results in high unemployment rate and poverty in Ghana. The purpose of this phenomenological study was to explore the experiences of small business owners in Ghana. The conceptual framework was based on the theory of disruptive innovation. Disruptive innovation describes a method that enables business owners to create a new market. Data were collected through interviews from 20 participants who owned small businesses and succeeded beyond 5 years in Accra, Ghana. Member checking was used to strengthen the credibility and trustworthiness of the interpretation of the participants' responses. …


The Requirement To Be Fit And Proper: What Does It Mean To Australian Psychologists?, Francesca A. Bell Jan 2015

The Requirement To Be Fit And Proper: What Does It Mean To Australian Psychologists?, Francesca A. Bell

Theses: Doctorates and Masters

The phrase fit and proper is used in the Health Practitioners Regulation National Law Act (Qld), 2009, which came into effect nationally in 2010 and governs psychologists. As with previous legislation that used the phrase, the legislator does not define fit and proper, leaving it up to each profession to determine its exact meaning and inform the courts accordingly. A review of the literature established that to date no Australian psychologist has attempted to define the construct. This means that Australian lawyers do not get any guidance from psychologists regarding how they should interpret the phrase fit and proper in …


Liability Insurer Data As A Window On Lawyers’ Professional Liability, Tom Baker, Rick Swedloff Jan 2015

Liability Insurer Data As A Window On Lawyers’ Professional Liability, Tom Baker, Rick Swedloff

All Faculty Scholarship

Using the best publicly available data on lawyers’ liability claims and insurance – from the largest insurer of large law firms in the U.S., the American Bar Association’s Standing Committee on Professional Liability, and a summary of large claims from a leading insurance broker–this article reports the frequency of lawyers’ liability claims, the distribution and cost of claims by type of practice, the disposition of claims, and lawyers liability insurance premiums from the early 1980s to 2013. Notable findings include remarkable stability over thirty years in the distribution of claims by area of practice among both small and large firms, …