{"id":"https://openalex.org/W1978225451","doi":"https://doi.org/10.1007/s10551-009-0101-5","title":"Research Methods in Taxation Ethics: Developing the Defining Issues Test (DIT) for a Tax-Specific Scenario","display_name":"Research Methods in Taxation Ethics: Developing the Defining Issues Test (DIT) for a Tax-Specific Scenario","publication_year":2009,"publication_date":"2009-08-01","ids":{"openalex":"https://openalex.org/W1978225451","doi":"https://doi.org/10.1007/s10551-009-0101-5","mag":"1978225451"},"language":"en","primary_location":{"id":"doi:10.1007/s10551-009-0101-5","doi":"https://doi.org/10.1007/s10551-009-0101-5","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s10551-009-0101-5","pdf_url":null,"source":{"id":"https://openalex.org/S76633192","display_name":"Journal of Business Ethics","issn_l":"0167-4544","issn":["0167-4544","1573-0697"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1","jufo-2","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Business Ethics","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5009649226","display_name":"Elaine Doyle","orcid":"https://orcid.org/0000-0001-7070-1185","observed_orcids":["https://orcid.org/0000-0001-7070-1185"]},"institutions":[{"id":"https://openalex.org/I230495080","display_name":"University of Limerick","ror":"https://ror.org/00a0n9e72","country_code":"IE","type":"education","lineage":["https://openalex.org/I230495080"]}],"countries":["IE"],"is_corresponding":true,"raw_author_name":"Elaine Doyle","raw_affiliation_strings":["Kemmy Business School, University of Limerick, Limerick, Ireland","University of Limerick"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Kemmy Business School, University of Limerick, Limerick, Ireland","institution_ids":["https://openalex.org/I230495080"]},{"raw_affiliation_string":"University of Limerick","institution_ids":["https://openalex.org/I230495080"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5007028480","display_name":"Jane Frecknall\u2010Hughes","orcid":"https://orcid.org/0000-0001-6483-6286","observed_orcids":["https://orcid.org/0000-0001-6483-6286"]},"institutions":[{"id":"https://openalex.org/I204136569","display_name":"The Open University","ror":"https://ror.org/05mzfcs16","country_code":"GB","type":"education","lineage":["https://openalex.org/I204136569"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Jane Frecknall-Hughes","raw_affiliation_strings":["The Open University Business School, Walton Hall, Milton Keynes, MK7 6AA, U.K","The Open University Business School"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The Open University Business School, Walton Hall, Milton Keynes, MK7 6AA, U.K","institution_ids":["https://openalex.org/I204136569"]},{"raw_affiliation_string":"The Open University Business School","institution_ids":["https://openalex.org/I204136569"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5039952535","display_name":"Barbara A. Summers","orcid":"https://orcid.org/0000-0002-9294-0088","observed_orcids":["https://orcid.org/0000-0002-9294-0088"]},"institutions":[{"id":"https://openalex.org/I130828816","display_name":"University of Leeds","ror":"https://ror.org/024mrxd33","country_code":"GB","type":"education","lineage":["https://openalex.org/I130828816"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Barbara Summers","raw_affiliation_strings":["Leeds University Business School, University of Leeds, Maurice Keyworth Building, Leeds, LS2 9JT, U.K","(University of Leeds"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Leeds University Business School, University of Leeds, Maurice Keyworth Building, Leeds, LS2 9JT, U.K","institution_ids":["https://openalex.org/I130828816"]},{"raw_affiliation_string":"(University of Leeds","institution_ids":["https://openalex.org/I130828816"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5009649226"],"corresponding_institution_ids":["https://openalex.org/I230495080"],"apc_list":{"value":3790,"currency":"USD","value_usd":3790},"apc_paid":null,"fwci":2.902,"has_fulltext":false,"cited_by_count":28,"citation_normalized_percentile":{"value":0.91937447,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"88","issue":"1","first_page":"35","last_page":"52"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.9965999722480774,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.9965999722480774,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12520","display_name":"Psychology of Moral and Emotional Judgment","score":0.00139999995008111,"subfield":{"id":"https://openalex.org/subfields/2805","display_name":"Cognitive Neuroscience"},"field":{"id":"https://openalex.org/fields/28","display_name":"Neuroscience"},"domain":{"id":"https://openalex.org/domains/1","display_name":"Life Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/defining-issues-test","display_name":"Defining Issues Test","score":0.8640000224113464},{"id":"https://openalex.org/keywords/moral-reasoning","display_name":"moral reasoning","score":0.7979999780654907},{"id":"https://openalex.org/keywords/tax-practitioners","display_name":"tax practitioners","score":0.6290000081062317},{"id":"https://openalex.org/keywords/moral-judgment","display_name":"moral judgment","score":0.6549999713897705},{"id":"https://openalex.org/keywords/instrument-development","display_name":"instrument development","score":0.6930000185966492},{"id":"https://openalex.org/keywords/cross-domain-comparison","display_name":"cross-domain comparison","score":0.7009999752044678},{"id":"https://openalex.org/keywords/professional-ethics","display_name":"professional ethics","score":0.36899998784065247}],"concepts":[{"id":"https://openalex.org/C2778816022","wikidata":"https://www.wikidata.org/wiki/Q5251581","display_name":"Defining Issues Test","level":3,"score":0.9568018913269043},{"id":"https://openalex.org/C119232533","wikidata":"https://www.wikidata.org/wiki/Q873451","display_name":"Business ethics","level":2,"score":0.7496803998947144},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.6814489960670471},{"id":"https://openalex.org/C2778091340","wikidata":"https://www.wikidata.org/wiki/Q15749950","display_name":"Quality of Life Research","level":3,"score":0.6705825328826904},{"id":"https://openalex.org/C2777267654","wikidata":"https://www.wikidata.org/wiki/Q3519023","display_name":"Test (biology)","level":2,"score":0.6445592641830444},{"id":"https://openalex.org/C55587333","wikidata":"https://www.wikidata.org/wiki/Q1133029","display_name":"Engineering ethics","level":1,"score":0.4960504472255707},{"id":"https://openalex.org/C192209626","wikidata":"https://www.wikidata.org/wiki/Q190909","display_name":"Focus (optics)","level":2,"score":0.4609419107437134},{"id":"https://openalex.org/C9158031","wikidata":"https://www.wikidata.org/wiki/Q6909140","display_name":"Moral reasoning","level":2,"score":0.44786494970321655},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.3973648250102997},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.38201290369033813},{"id":"https://openalex.org/C539667460","wikidata":"https://www.wikidata.org/wiki/Q2414942","display_name":"Management science","level":1,"score":0.3450619578361511},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3418697714805603},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.32293039560317993},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3227834105491638},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.2922937870025635},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.2351742684841156},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.21214532852172852},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2066146731376648},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.08551296591758728},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.08206364512443542},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C120665830","wikidata":"https://www.wikidata.org/wiki/Q14620","display_name":"Optics","level":1,"score":0.0},{"id":"https://openalex.org/C159110408","wikidata":"https://www.wikidata.org/wiki/Q121176","display_name":"Nursing","level":1,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C138816342","wikidata":"https://www.wikidata.org/wiki/Q189603","display_name":"Public health","level":2,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1007/s10551-009-0101-5","doi":"https://doi.org/10.1007/s10551-009-0101-5","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s10551-009-0101-5","pdf_url":null,"source":{"id":"https://openalex.org/S76633192","display_name":"Journal of Business Ethics","issn_l":"0167-4544","issn":["0167-4544","1573-0697"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1","jufo-2","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Business Ethics","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:kap:jbuset:v:88:y:2009:i:1:p:35-52","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1007/s10551-009-0101-5","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:oro.open.ac.uk:25039","doi":null,"is_oa":false,"landing_page_url":"https://oro.open.ac.uk/25039/","pdf_url":null,"source":{"id":"https://openalex.org/S4306401187","display_name":"Open Research Online (The Open University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I204136569","host_organization_name":"The Open University","host_organization_lineage":["https://openalex.org/I204136569"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"PeerReviewed"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":49,"referenced_works":["https://openalex.org/W41663738","https://openalex.org/W406622883","https://openalex.org/W587303163","https://openalex.org/W636962199","https://openalex.org/W1510952554","https://openalex.org/W1547064462","https://openalex.org/W1560460460","https://openalex.org/W1565407065","https://openalex.org/W1569042674","https://openalex.org/W1590749998","https://openalex.org/W1606920762","https://openalex.org/W1755731647","https://openalex.org/W1812217105","https://openalex.org/W1872171355","https://openalex.org/W1975718065","https://openalex.org/W1975932570","https://openalex.org/W1995073551","https://openalex.org/W2002440273","https://openalex.org/W2010059809","https://openalex.org/W2015730085","https://openalex.org/W2034186375","https://openalex.org/W2040873459","https://openalex.org/W2046201333","https://openalex.org/W2046398886","https://openalex.org/W2047319291","https://openalex.org/W2061182905","https://openalex.org/W2061936984","https://openalex.org/W2062971774","https://openalex.org/W2063730433","https://openalex.org/W2069765387","https://openalex.org/W2083647746","https://openalex.org/W2102144355","https://openalex.org/W2112641336","https://openalex.org/W2113446703","https://openalex.org/W2146356961","https://openalex.org/W2156636492","https://openalex.org/W2159755398","https://openalex.org/W2160664529","https://openalex.org/W2162535192","https://openalex.org/W2170279251","https://openalex.org/W2503957663","https://openalex.org/W2892022744","https://openalex.org/W2953649297","https://openalex.org/W2981118124","https://openalex.org/W4230801243","https://openalex.org/W4240475057","https://openalex.org/W4243596866","https://openalex.org/W4299453484","https://openalex.org/W4301912119"],"related_works":["https://openalex.org/W1994886557","https://openalex.org/W86611675","https://openalex.org/W4283172253","https://openalex.org/W4255207303","https://openalex.org/W2286265035","https://openalex.org/W4353032320","https://openalex.org/W2009960910","https://openalex.org/W1968682167","https://openalex.org/W7113309815","https://openalex.org/W1914792948"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":3},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-06-24T00:00:00"}