Ethical Reasoning and Equitable Relief

Posted: 23 Dec 2015

See all articles by Gary Fleischman

Gary Fleischman

Texas Tech University

Sean Valentine

University of North Dakota - College of Business & Public Administration

Don Finn

UNT, Department of Accounting

Date Written: December 21, 2007

Abstract

Professional manager perceptions were investigated in this study using a survey containing two equitable relief situational vignettes to investigate empirically two of the four steps from Rest's (1986) ethical reasoning process. Business societal perceptions of the equitable relief subset of the innocent spouse rules were also investiĀ­gated, focusing on the knowledge of evasion and abuse factors.

The results indicated that the ethical reasoning process was significantly related to ethical decision making and Rest's (1986) model. Furthermore, decision makers were more likely to judge that relief be granted in an equitable relief scenario involving abuse than to one not involving abuse. The knowledge of evasion factor contained in both scenarios appeared to influence indirectly respondents' judgments to deny equitable relief, while the presence of emotional abuse strengthened relief judgments. Finally, the study presents a general framework involving the interrelationship of Congressional intent with societal perceptions regarding subjective equitable relief tax-law provisions that are associated within a societal context.

Suggested Citation

Fleischman, Gary and Valentine, Sean and Finn, Don, Ethical Reasoning and Equitable Relief (December 21, 2007). Behavioral Research in Accounting, Vol. 19, 2007: 107-132, Available at SSRN: https://ssrn.com/abstract=2706845

Gary Fleischman (Contact Author)

Texas Tech University ( email )

2500 Broadway
Lubbock, TX 79409
United States

Sean Valentine

University of North Dakota - College of Business & Public Administration ( email )

Grand Forks, ND 58105
United States

Don Finn

UNT, Department of Accounting ( email )

College of Business Administration
P.O. Box 305219
Denton, TX 76203
United States
9405653095 (Phone)

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