Integrating ethics into an undergraduate tax planning course at a university in Hong Kong

Research output: Journal PublicationsJournal Article (refereed)

Abstract

Recent scandals involving accounting firms raise serious concerns about ethical attitudes in the provision of professional tax services. Enhancing the ethics education of prospective tax professionals presents a means through which this situation can be improved. In order to promote such educational development, this study describes the infusion of an ethics intervention in a tax planning course at a university in Hong Kong. Also, the findings of an exploratory survey into theeffect of the course on student attitudes towards the ethicality of tax avoidance and evasion are reported. The findings show that student attitudes towards the ethicality of tax avoidance, but not towards tax evasion, became more critical following the course. Several opportunities for future research are proposed.
Original languageEnglish
Pages (from-to)179-198
Number of pages20
JournalJournal of Business Ethics Education
Volume11
DOIs
Publication statusPublished - 2014

Fingerprint

taxes
Hong Kong
moral philosophy
planning
university
tax evasion
scandal
student
firm
education

Keywords

  • ethics interventions
  • tax avoidance
  • tax evasion

Cite this

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abstract = "Recent scandals involving accounting firms raise serious concerns about ethical attitudes in the provision of professional tax services. Enhancing the ethics education of prospective tax professionals presents a means through which this situation can be improved. In order to promote such educational development, this study describes the infusion of an ethics intervention in a tax planning course at a university in Hong Kong. Also, the findings of an exploratory survey into theeffect of the course on student attitudes towards the ethicality of tax avoidance and evasion are reported. The findings show that student attitudes towards the ethicality of tax avoidance, but not towards tax evasion, became more critical following the course. Several opportunities for future research are proposed.",
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Integrating ethics into an undergraduate tax planning course at a university in Hong Kong. / SIMMONS, Richard S.

In: Journal of Business Ethics Education, Vol. 11, 2014, p. 179-198.

Research output: Journal PublicationsJournal Article (refereed)

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