David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
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
Donna M. Randall (1989). Taking Stock: Can the Theory of Reasoned Action Explain Unethical Conduct? [REVIEW] Journal of Business Ethics 8 (11):873 - 882.
Elaine M. Doyle, Jane Frecknall Hughes & Keith W. Glaister (2009). Linking Ethics and Risk Management in Taxation: Evidence From an Exploratory Study in Ireland and the Uk. [REVIEW] Journal of Business Ethics 86 (2):177 - 198.
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.
Wing S. Chow, Jane P. Wu & Allan K. K. Chan (2009). The Effects of Environmental Factors on the Behavior of Chinese Managers in the Information Age in China. Journal of Business Ethics 89 (4):629 - 639.
Donna D. Bobek, Amy M. Hageman & Robin R. Radtke (2010). The Ethical Environment of Tax Professionals: Partner and Non-Partner Perceptions and Experiences. [REVIEW] Journal of Business Ethics 92 (4):637 - 654.
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