Bobek et al. found a disconnect between tax partners and nonpartner tax practitioners with respect to

Bobek et al. found a disconnect between tax partners and nonpartner tax practitioners with respect to perceptions of organizational ethics 
Those who have high organizational ethics tend to be willing to pay taxes according to what it required, while those with low organizational ethics tend to keep on finding some ways for tax write off in order to rake in as much profit as possible.

It's considered to be association or connection

Write out a reference sheet. document your findings. use a presentation to show the findings. give a detailed outline to each individual.