Possible ethical issues and their impact on the firm: Perceptions held by public accountants [Book Review]

Journal of Business Ethics 13 (12):919 - 937 (1994)
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Abstract

The accounting profession is concerned with the ethical beliefs of its members. To this end, the authors surveyed public accountants, questioning them about the AICPA''s Code of Professional Conduct and their perceptions of how potentially unethical behaviors impact the firm. The paper focuses on respondents'' perceptions of the impact on the firm''s practice, image and degree of concern.Public accountants appear to agree with the AICPA''s Code of Professional Ethics. Their mean responses indicate they believe the Code components are important and extremely important. Some Code components were significantly more important than others, especially demonstrating professionalism and maintaining independence while performing independent audits. Gender, role and organizational level all had significant effects on the importance of the Code. Males, non-auditors and upper management all expressed stronger beliefs in the importance of the overall Code and its components.

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Author's Profile

Ira Greenberg
University College, Cork

References found in this work

A comparison of five business philosophies.Paul Miesing & John F. Preble - 1985 - Journal of Business Ethics 4 (6):465 - 476.
Ethics and self-regulation for CPAs in the U.s.A.William J. Bollom - 1988 - Journal of Business Ethics 7 (1-2):55 - 61.
Professional codes: Why, how, and with what impact? [REVIEW]Mark S. Frankel - 1989 - Journal of Business Ethics 8 (2-3):109 - 115.
Personal Morals and Professional Ethics.S. Douglas Beets - 1991 - Business and Professional Ethics Journal 10 (2):63-84.

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