Ethical Reasoning in an Equitable Relief Innocent Spouse Context

Posted: 23 Dec 2015

See all articles by Sean Valentine

Sean Valentine

University of North Dakota - College of Business & Public Administration

Gary Fleischman

Texas Tech University

Date Written: December 21, 2003

Abstract

This study assessed the relationship between ethical reasoning and the decision to grant equitable relief using an innocent spouse vignette where a wife had partial knowledge of her husband’s tax fraud. A path model derived from various ethics theories was tested using a sample of 357 accounting, legal, and human resource professionals, and after careful examination of the measurement and structural relationships in the path model, the results provided partial support for the study’s hypotheses. Moral intensity was marginally associated with an increased recognition of an ethical issue and positively related ethical judgments made in an innocent spouse situation, and moral intensity was also negatively related to the decision to grant relief. The ethical judgment variable was positively related to the decision to grant relief, while ethical issue awareness was marginally associated with the decision to deny relief. The implications of these findings are discussed, along with the limitations of the study and suggestions for future research.

Suggested Citation

Valentine, Sean and Fleischman, Gary, Ethical Reasoning in an Equitable Relief Innocent Spouse Context (December 21, 2003). Journal of Business Ethics, Vol. 45, 2003: 325-339, Available at SSRN: https://ssrn.com/abstract=2706851

Sean Valentine (Contact Author)

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

Grand Forks, ND 58105
United States

Gary Fleischman

Texas Tech University ( email )

2500 Broadway
Lubbock, TX 79409
United States

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