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Publications: Marshall, Rex
Journal Article
Marshall, R., Smith, M. and Armstrong, R. (2010) Ethical issues facing tax professionals: A comparative survey of tax agents and practitioners in Australia. Asian Review of Accounting, 18 (3). pp. 197-220.
Marshall, R., Smith, M. and Armstrong, R. (2006) The impact of audit risk, materiality and severity on ethical decision making: An analysis of the perceptions of tax agents in Australia. Managerial Auditing Journal, 21 (5). pp. 497-519.
Marshall, R., Smith, M. and Armstrong, R.W. (1997) Self‐assessment and the tax audit lottery: the Australian experience. Managerial Auditing Journal, 12 (1). pp. 9-15.