... a low effective tax rate to be highly unethical, while the accountants find tax avoidance from carrying forward prior operating losses to be highly ethical. Further, mediation analysis indicates that perceived fairness and legality mediate the effects of participant type on perceived ethicality...

... intention. Using a sample of 204 auditors at two accounting firms, we find that perceived fair treatment by the firm predicts perceived support from the firm, and perceived support predicts auditor commitment to the firm. We find that commitment is negatively related to auditor burnout and turnover...