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An egocentric model of the relations among the opportunity to underreport, social norms, ethical beliefs, and underreporting behavior

  • Published:2008-10 Issue:7-8 Volume:33 Page:684-703
  • ISSN:0361-3682
  • Container-title:Accounting, Organizations and Society
  • language:en
  • Short-container-title:Accounting, Organizations and Society

Author:

Blanthorne Cindy,Kaplan Steven

Publisher

Elsevier BV

Subject

Information Systems and Management,Organizational Behavior and Human Resource Management,Sociology and Political Science,Accounting

Reference67 articles.

1. From intentions to actions;Ajzen,1988

2. Understanding attitudes and predicting social behavior;Ajzen,1980

3. Income tax evasion: A theoretical analysis;Allingham;Journal of Public Economics,1972

4. A perspective on the experimental analysis of taxpayer reporting;Alm;Accounting Review,1991

5. Why do people pay taxes?;Alm;Journal of Public Economics,1992
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