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• 2006The Ethics of Tax Evasion: A Survey of International Business Academics109 cited
• 2007A Comparative Study on Perceived Ethics of Tax Evasion: Hong Kong Vs the United States108 cited
• 2008The Ethics of Tax Evasion: A Survey of Guatemalan Opinion107 cited
• 2003Taxation and Public Finance in a Transition Economy: A Case Study of Russia84 cited
• 2017Antecedents of taxpayers’ intentions to engage in tax evasion: evidence from Barbados79 cited
• 2006Jewish Perspectives on the Ethics of Tax Evasion79 cited
• 2005The Ethics of Tax Evasion: A Survey of Romanian Business Students and Faculty78 cited
• 2010The Ethics of Tax Evasion: Perceptual Evidence from Nigeria74 cited
• 2006Tax Evasion and Ethics: A Demographic Study of 33 Countries73 cited
• 2006The Ethics of Tax Evasion: A Survey of Business Students in Poland72 cited
• 2005The Ethics of Tax Evasion: A Survey of Accounting, Business and Economics Students in Hong Kong72 cited