David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Ezio Di Nucci
Jonathan Jenkins Ichikawa
Jack Alan Reynolds
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Journal of Business Ethics 7 (8):605 - 615 (1988)
The authors empirically examine the nature and extent of ethical problems confronting senior level AICPA members (CPAs) and examine the effectiveness of partner actions and codes of ethics in reducing ethical problems. The results indicate that the most difficult ethical problems (frequency reported) were: client requests to alter tax returns and commit tax fraud, conflict of interest and independence, client requests to alter financial statements, personal-professional problems, and fee problems. Analysis of attitudes toward ethics in the accounting profession indicated that (1) CPAs perceive that opportunities exist in the accounting profession to engage in unethical behavior, (2) CPAs, in general, do not believe that unethical behavior leads to success, and (3) when top management (partners) reprimand unethical behavior, the ethical problems perceived by CPAs seem to be reduced.
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References found in this work BETA
Charles J. Woelfel (1986). Standards of Ethical Conduct for Management Accountants. Journal of Business Ethics 5 (5):365 - 371.
Citations of this work BETA
Breda Sweeney, Don Arnold & Bernard Pierce (2010). The Impact of Perceived Ethical Culture of the Firm and Demographic Variables on Auditors' Ethical Evaluation and Intention to Act Decisions. Journal of Business Ethics 93 (4):531 - 551.
Domènec Melé (2005). Ethical Education in Accounting: Integrating Rules, Values and Virtues. [REVIEW] Journal of Business Ethics 57 (1):97 - 109.
Sean Valentine & Gary Fleischman (2008). Professional Ethical Standards, Corporate Social Responsibility, and the Perceived Role of Ethics and Social Responsibility. Journal of Business Ethics 82 (3):657 - 666.
Scott J. Vitell & D. L. Davis (1990). The Relationship Between Ethics and Job Satisfaction: An Empirical Investigation. [REVIEW] Journal of Business Ethics 9 (6):489 - 494.
James R. Davis & Ralph E. Welton (1991). Professional Ethics: Business Students' Perceptions. [REVIEW] Journal of Business Ethics 10 (6):451 - 463.
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