David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
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Journal of Business Ethics 7 (1-2):55 - 61 (1988)
This paper explores three questions: (1) Why should Certified Public Accountants (CPAs), as a group, adhere to their code of ethics? (2) Why should an individual CPA adhere to the code? (3) Of what significance are the answers to these questions in regards to possible changes in the accounting curriculum and the CPA profession's present concern for self-regulation through quality control reviews? The paper concludes that all college accounting majors should be required to take an ethics course and that the current quality review program should be mandatory, not voluntary.
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