Moral Intensity, Ethical Reasoning, and Equitable Relief Judgments
Research on Professional Responsibility and Ethics in Accounting 14 (2010): 79-112.
Posted: 23 Dec 2015
Date Written: December 21, 2010
The purpose of this study was to evaluate the degree to which subjects' moral reasoning, using the first two stages of Rest's (1986) ethical reasoning model, is related to perceived moral intensity (Jones 1991) in several tax-based equitable relief situations.
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