文章基本信息

标题：Ethics on Tax Evasion:Do Accounting and Business Students’ Opinions Differ?
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作者：Rosmaria Jaffar@ Harun ; Mohd Jaffri Abu Bakar ; Izah Mohd Tahir 等
期刊名称：International Business and Management
印刷版ISSN：1923-841X
电子版ISSN：1923-8428
出版年度：2011
卷号：2
期号：1
页码：122-128
DOI：10.3968/j.ibm.1923842820110201.006
语种：English
出版社：Canadian Research & Development Center of Sciences and Cultures
摘要：Ethics on tax evasion has been discussed quite extensively from the theological and philosophical perspective and its impact on the economy. However, very few discuss on the ethical aspects because everyone believes and agrees that tax evasion is unethical. The present study investigates the opinions of accounting and business students related to tax evasion by using a survey instruments consisting of 16 statements. The survey was constructed using a four-point scale and distributed to accounting and business students at Universiti Sultan Zainal Abidin, Terengganu, Malaysia. 51 accounting students and 33 business students participated in the survey. The statements will be ranked to determine which statements are strongest and which are weakest. Scores will be compared between the two samples to determine whether there were any significant differences in opinions regarding tax evasion between accounting students (BAC) and business students (BBA) and also between gender (male and female).Key words: Ethics; Tax evasion; Business and accounting students