David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Ezio Di Nucci
Jack Alan Reynolds
Learn more about PhilPapers
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.
|Keywords||No keywords specified (fix it)|
|Categories||categorize this paper)|
Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
|Through your library|
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.
Similar books and articles
Paul W. Allen & Chee K. Ng (2001). Self Interest Among CPAs May Influence Their Moral Reasoning. Journal of Business Ethics 33 (1):29 - 35.
Mary D. Maury (2000). A Circle of Influence: Are All the Stakeholders Included? [REVIEW] Journal of Business Ethics 23 (1):117 - 121.
M. R. Mathews (1995). Social and Environmental Accounting: A Practical Demonstration of Ethical Concern? [REVIEW] Journal of Business Ethics 14 (8):663 - 671.
Rafik Z. Elias (2006). The Impact of Professional Commitment and Anticipatory Socialization on Accounting Students' Ethical Orientation. Journal of Business Ethics 68 (1):83 - 90.
Barbara L. Adams, Fannie L. Malone & Woodrow James (1995). Confidentiality Decisions: The Reasoning Process of CPAS in Resolving Ethical Dilemmas. [REVIEW] Journal of Business Ethics 14 (12):1015 - 1020.
Jeffrey R. Cohen & Laurie W. Pant (1991). Beyond Bean Counting: Establishing High Ethical Standards in the Public Accounting Profession. [REVIEW] Journal of Business Ethics 10 (1):45 - 56.
Scott J. Vitell & Donald L. Davis (1990). Ethical Beliefs of Mis Professionals: The Frequency and Opportunity for Unethical Behavior. [REVIEW] Journal of Business Ethics 9 (1):63 - 70.
Michael A. Pearson (1987). Auditor Independence Deficiencies & Alleged Audit Failures. Journal of Business Ethics 6 (4):281 - 287.
Julia N. Karcher (1996). Auditors' Ability to Discern the Presence of Ethical Problems. Journal of Business Ethics 15 (10):1033 - 1050.
Suzanne Pinac Ward, Dan R. Ward & Alan B. Deck (1993). Certified Public Accountants: Ethical Perception Skills and Attitudes on Ethics Education. [REVIEW] Journal of Business Ethics 12 (8):601 - 610.
Added to index2009-01-28
Total downloads26 ( #147,991 of 1,796,166 )
Recent downloads (6 months)1 ( #468,527 of 1,796,166 )
How can I increase my downloads?