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.