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  1. The Ethical Environment of Tax Professionals: Partner and Non-Partner Perceptions and Experiences.Donna D. Bobek, Amy M. Hageman & Robin R. Radtke - 2010 - Journal of Business Ethics 92 (4):637-654.
    This article examines perceptions of tax partners and non-partner tax practitioners regarding their CPA firms' ethical environment, as well as experiences with ethical dilemmas. Prior research emphasizes the importance of executive leadership in creating an ethical climate (e.g., Weaver et al., Acad Manage Rev 42(1): 41-57, 1999; Trevino et al., Hum Relat 56(1): 5-37, 2003; Schminke et al., Organ Dyn 36(2): 171-186, 2007). Thus, it is important to consider whether firm partners and other employees have congruent perceptions and experiences. Based (...)
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  • Tax Practitioners' Ethical Sensitivity: A Model and Empirical Examination. [REVIEW]Scott A. Yetmar & Kenneth K. Eastman - 2000 - Journal of Business Ethics 26 (4):271 - 288.
    Ethical sensitivity triggers the entire ethical decision-making process (i.e., recognition of ethical content in work situations). In this article, five factors are examined that affect tax practitioners' professional ethical sensitivity. The five factors that were examined include role conflict, role ambiguity, job satisfaction, professional commitment, and ethical orientation. Ethical content in work situations is examined in relation to professional ethics as enumerated by the American Institute of Certified Public Accountant's (AICPA) Statements on Responsibilities in Tax Practice (SRTP). Utilizing Hunt and (...)
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  • The Ethical Orientations of Chinese Auditors and the Effect on the Judgements They Make.Gordon Woodbine, Ying Han Fan & Glennda Scully - 2012 - Asian Journal of Business Ethics 1 (2):195-216.
    A study of 612 CPAs employed in four separate regions of the People’s Republic of China shows that they exhibit ethical orientations that are not significantly different from one another and that they do not, as a group identify with the Subjectivist description provided in the Forsyth et al. (Journal of Business Ethics 8(83):813–833, 2008) meta-analytic international study involving the Ethical Position Questionnaire. Confirmatory factor analysis did however establish the validity of the instrument as a measure of idealistic and relativistic (...)
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  • The Relationship Between Ethics and Job Satisfaction: An Empirical Investigation. [REVIEW]Scott J. Vitell & D. L. Davis - 1990 - Journal of Business Ethics 9 (6):489 - 494.
    The relationship between ethics and job satisfaction for MIS professionals is examined empirically. Five dimensions of job satisfaction are examined: (1) satisfaction with pay, (2) satisfaction with promotions, (3) satisfaction with co-workers, (4) satisfaction with supervisors and (5) satisfaction with the work itself. These dimensions of satisfaction are compared to top management's ethical stance, one's overall sense of social responsibility and an ethical optimism scale (i.e., the degree of optimism that one has concerning the positive relationship between ethics and success (...)
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  • Ethical Beliefs of Mis Professionals: The Frequency and Opportunity for Unethical Behavior. [REVIEW]Scott J. Vitell & Donald L. Davis - 1990 - Journal of Business Ethics 9 (1):63 - 70.
    The frequency and opportunity for unethical behavior by MIS professionals is examined empirically. In addition, the importance of top management's ethical stance, one's sense of social responsibility and the existence of codes of ethics in determining perceptions of the frequency and opportunity for unethical behavior are tested.Results indicate that MIS professionals are perceived as having the opportunity to engage in unethical practices, but that they seldom do so. Additionally, successful MIS professionals are perceived as ethical. Finally, while company codes of (...)
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  • Professional Ethical Standards, Corporate Social Responsibility, and the Perceived Role of Ethics and Social Responsibility.Sean Valentine & Gary Fleischman - 2008 - Journal of Business Ethics 82 (3):657-666.
    This study explored several proposed relationships among professional ethical standards, corporate social responsibility, and the perceived role of ethics and social responsibility. Data were collected from 313 business managers registered with a large professional research association with a mailed self-report questionnaire. Mediated regression analysis indicated that perceptions of corporate social responsibility partially mediated the positive relationship between perceived professional ethical standards and the believed importance of ethics and social responsibility. Perceptions of corporate social responsibility also fully mediated the negative relationship (...)
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  • The Impact of Perceived Ethical Culture of the Firm and Demographic Variables on Auditors' Ethical Evaluation and Intention to Act Decisions.Breda Sweeney, Don Arnold & Bernard Pierce - 2010 - Journal of Business Ethics 93 (4):531 - 551.
    This study examined the impact of perceived ethical culture of the firm and selected demographic variables on auditors' ethical evaluation of, and intention to engage in, various time pressure-induced dysfunctional behaviours. Four audit cases and questionnaires were distributed to experienced pre-manager level auditors in Ireland and the U. S. The findings revealed that while perceived unethical pressure to engage in dysfunctional behaviours and unethical tone at the top were significant in forming an ethical evaluation, only perceived unethical pressure had an (...)
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  • The Impact of Perceived Ethical Culture of the Firm and Demographic Variables on Auditors’ Ethical Evaluation and Intention to Act Decisions.Breda Sweeney, Don Arnold & Bernard Pierce - 2010 - Journal of Business Ethics 93 (4):531-551.
    This study examined the impact of perceived ethical culture of the firm and selected demographic variables on auditors’ ethical evaluation of, and intention to engage in, various time pressure-induced dysfunctional behaviours. Four audit cases and questionnaires were distributed to experienced pre-manager level auditors in Ireland and the U.S. The findings revealed that while perceived unethical pressure to engage in dysfunctional behaviours and unethical tone at the top were significant in forming an ethical evaluation, only perceived unethical pressure had an impact (...)
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  • Goodwill, Going Concern, Stocks and Flows: A Prescription for Moral Analysis. [REVIEW]John R. Swanda - 1990 - Journal of Business Ethics 9 (9):751 - 759.
    This paper projects the decision making dilemma faced by managers when assessing moral consequences associated with planning proposals. A case is made for viewing the results of moral behavior as a capital asset. Accepting the idea that moral business behavior proportionally influences the firm's goodwill value, the author advances the recommendation that current U.S. accounting practices become involved with determining the moral wellness of the firm. The suggestion is made that stocks and flows are useful concepts in the development of (...)
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  • A Reexamination of the Internal Auditors' Code of Ethics.Philip H. Siegel, John O'Shaughnessy & John T. Rigsby - 1995 - Journal of Business Ethics 14 (11):949 - 957.
    This study empirically examined the views of Certified Internal Auditors (CIAs) concerning the role of Code of Ethics for members of the Institute of Internal Auditors. It is a continuation of an earlier study which examined the usefulness of the Code to CIAs. Among the questions asked were what is the primary reason for the Code of Ethics, how useful is it, have you used it, should more enforcement actions be taken against members who violate the Code, and what are (...)
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  • Organizational Influences on Individual Ethical Behavior in Public Accounting.Paul J. Schlachter - 1990 - Journal of Business Ethics 9 (11):839 - 853.
    A framework is presented for studying ethical conduct in public accounting practice. Four levels of analysis are distinguished: individual, local office, multi-office firm and professional institute. Several propositions are derived from the framework and discussed: (1) The effects of ethical vs. unethical behavior on an accountant's prospects for advancement are asymmetrical in nature; (2) the way individuals perceive or frame the decision problem at hand will make an ethical response more or less likely; (3) the economic incentives present in competitive (...)
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  • Taking Stock: Can the Theory of Reasoned Action Explain Unethical Conduct? [REVIEW]Donna M. Randall - 1989 - Journal of Business Ethics 8 (11):873 - 882.
    Extensive interest in business ethics has developed accompanied by an increase in empirical research on the determinants of unethical conduct. In setting forth the theory of reasoned action, Fishbein and Ajzen (1975) maintained that research attention on such variables as personality traits and demographic characteristics is misplaced and, instead, researchers should focus on behavioral intentions and the beliefs that shape those intentions. This study summarizes business ethics research which tests the theory of reasoned action and suggests directions for further research.
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  • Causal Effects of Regulatory, Organizational and Personal Factors on Ethical Sensitivity.Denise M. Patterson - 2001 - Journal of Business Ethics 30 (2):123 - 159.
    Prior researchers have studied individual components of a theoretical decision-making model. This paper presents the results of a more complete study of the model components and presents limited support of theory. The study examines the relative importance of regulatory, organizational, and personal constructs on an individual''s ethical sensitivity. Auditors from the major international accounting firms, located in two southeastern cities, are surveyed. Structural equation modeling is used to allow for the simultaneous evaluation of the three constructs of interest. The results (...)
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  • The American Marketing Association Code of Ethics: Instructions for Marketers. [REVIEW]Edward J. O'Boyle & Lyndon E. Dawson - 1992 - Journal of Business Ethics 11 (12):921 - 932.
    This article addresses the two main obstacles — ignorance and conflict — that block the pathway to ethically proper conduct, both generally in business and specifically in marketing. It begins with a brief examination of theories of the moral good which emphasizes the Greco-Roman humanistic tradition and the Judeo-Christian religious tradition. A professional code of ethics, such as the code of the American Marketing Association, is meaningful only if human beings are regarded as making moral judgments that, objectively speaking, are (...)
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  • The Impact of Trust on Business, International Security and the Quality of Life.Alex C. Michalos - 1990 - Journal of Business Ethics 9 (8):619 - 638.
    The theses supported in this essay are that the world is to some extent constructed by each of us, that it can and ought to be constructed in a more benign way, that such construction will require more trust than most people are currently willing to grant, and that most of us will be better off if most of us can manage to be more trusting in spite of our doubts.
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  • Ethical Education in Accounting: Integrating Rules, Values and Virtues. [REVIEW]Domènec Melé - 2005 - Journal of Business Ethics 57 (1):97 - 109.
    Ethics in accounting and ethical education have seen an increase in interest in the last decade. However, despite the renewed interest some important shortcomings persist. Generally, rules, principles, values and virtues are presented in a fragmented fashion. In addition, only a few authors consider the role of the accountants character in presenting relevant and truthful information in financial reporting and the importance of practical reasoning in accounting. This article holds that rules, values and virtues are interconnected. This provides a sound (...)
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  • The Ethical Environment of Tax Practitioners: Western Australian Evidence. [REVIEW]Rex L. Marshall, Robert W. Armstrong & Malcolm Smith - 1998 - Journal of Business Ethics 17 (12):1265-1279.
    This study examines Australian tax agents' perceptions of the ethical environment in which they practice, within the context of an income tax system based on self-assessment principles. The research identifies and ranks an inventory of ethical issues in terms of perceived frequency of occurrence and importance to Western Australian tax agents. In addition, the extent and influence of ethical concerns in the profession are evaluated.The study has determined that the most frequently cited ethical issue is the failure to make reasonable (...)
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  • Trust, Accountability, and Sales Agents' Dueling Loyalties.Nancy B. Kurland - 1996 - Business Ethics Quarterly 6 (3):289-310.
    This paper argues that current accountability mechanisms are inadequate to ensure that straight-commissioned agents meet their fiduciary obligations to their clients. In doing so, using agency theory, it revisits how the straight-commission compensation system creates agents’ dueling loyalties and recommends mechanisms of accountability organizations, agents, and/or clients can recognize and employ to ensure agents’ fiduciary obligations to their clients.
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  • Auditors' Ability to Discern the Presence of Ethical Problems.Julia N. Karcher - 1996 - Journal of Business Ethics 15 (10):1033 - 1050.
    Recently, society and the accounting profession have become increasingly concerned with ethics. Accounting researchers have responded by attempting to investigate and analyze the ethical behavior of accountants. While the current state of ethical behavior among practitioners is important, the ability of accountants to detect ethical problems that may not be obvious should also be studied and understood. This study addresses three questions: (1) are auditors alert to ethical issues; (2) if so, how important do they perceive them to be; and (...)
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  • On Compliance with Ethical Standards in Tax Return Preparation.Evelyn C. Hume, Ernest R. Larkins & Govind Iyer - 1999 - Journal of Business Ethics 18 (2):229 - 238.
    The Statements on Responsibilities in Tax Practice (SRTPs) provide guidance to the CPA when making decisions in tax practice. Many of these decisions are ethical in nature and have implications for tax compliance. In this study, a survey methodology is used to test whether the SRTPs affect decisions that CPAs make. The findings suggest that a clear majority of CPAs follow the SRTPs when making ethical decisions relating to tax return preparation and that CPAs follow the SRTPs more often than (...)
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  • The Role of Professional Codes in Regarding Ethical Conduct.Nicola Higgs-Kleyn & Dimitri Kapelianis - 1999 - Journal of Business Ethics 19 (4):363 - 374.
    This paper investigates the regulation of ethical behavior of professionals. Ethical perceptions of South African professionals operating in the business community (specifically accountants, lawyers and engineers) concerning their need for and awareness of professional codes, and the frequency and acceptability of peer contravention of such codes were sought. The existence of conflict between corporate codes and professional codes was also investigated. Results, based on 217 replies, indicated that the professionals believe that codes are necessary and are relatively aware of the (...)
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  • Introduction to the Special Issue on Tone at the Top.Sally Gunz & Linda Thorne - 2015 - Journal of Business Ethics 126 (1):1-2.
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  • Are Academics Committed to Accounting Ethics Education?Sally Gunz & John McCutcheon - 1998 - Journal of Business Ethics 17 (11):1145-1154.
    This paper reviews the current commitment of accounting academics to teaching accounting ethics. In the course of the review it assesses the recent initiative of the American Accounting Association; namely, Ethics in the Accounting Curriculum: Cases and Readings, 1994. This collection of cases has not been widely adopted despite an identified lack of case materials available to those teaching accounting ethics. The question becomes whether the lack of adoption suggests that accounting academics are not particularly interested in incorporating ethical issues (...)
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  • Truth or Consequences: A Study of Critical Issues and Decision Making in Accounting. [REVIEW]Annetta M. Gibson & Albert H. Frakes - 1997 - Journal of Business Ethics 16 (2):161-171.
    This study applies a theoretical framework, the theory of reasoned action, to the examination of unethical decision making in job-related situations encountered by CPAs. A survey methodology was employed in which respondents were asked to use both self-reported and randomized response techniques for reporting unethical behavior. The results indicate that individuals are unwilling to accurately report either unethical behavior or intention, particularly in situations where there is no question as to the unacceptability of the action or the potential penalty as (...)
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  • A Cross-Cultural Comparison of the Deliberative Reasoning of Canadian and Chinese Accounting Students.Lin Ge & Stuart Thomas - 2008 - Journal of Business Ethics 82 (1):189-211.
    Using Hofstede's culture theory (1980, 2001 Culture's Consequences: Comparing Values, Behaviours, Institutions, and Organizations Across Nation. Sage, NewYork), the current study incorporates the moral development (e.g. Thorne, 2000; Thorne and Magnan, 2000; Thorne et al., 2003) and multidimensional ethics scale (e.g. Cohen et al., 1993; Cohen et al., 1996b; Cohen et al., 2001; Flory et al., 1992) approaches to compare the ethical reasoning and decisions of Canadian and Mainland Chinese final year undergraduate accounting students. The results indicate that Canadian accounting (...)
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  • Discussant Comment on “The Influence of Regulatory Approach on Tone at the Top” by Bradley Lail, Jason MacGregor, Marty Stuebs, Timothy Thomasson.Don W. Finn - 2015 - Journal of Business Ethics 126 (1):39-42.
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  • Ethics and the Accountant.James Poon Teng Fatt - 1995 - Journal of Business Ethics 14 (12):997 - 1004.
    Every profession requires special knowledge and skills, and each professional is expected to possess certain essential personal qualities. Likewise, in the accounting profession, accountancy students need to possess certain essential personal qualities that their employers look for. The growing concern over the ethics of professionals makes it important consider the perceptions of the public, students, and accountants of the values of accounts in the working world.A questionnaire was given to a sample population of 500 which included the public, accounting students, (...)
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  • Factors That Influence the Moral Reasoning Abilities of Accountants: Implications for Universities and the Profession. [REVIEW]Gail Eynon, Nancy Thorley Hills & Kevin T. Stevens - 1997 - Journal of Business Ethics 16 (12-13):1297-1309.
    The need to maintain the public trust in the integrity of the accounting profession has led to increased interest in research that examines the moral reasoning abilities (MRA) of Certified Public Accountants (CPAs). This study examines the MRA of CPAs practicing in small firms or as sole practitioners and the factors that affect MRA throughout their working careers.The results indicate that small-firm accounting practitioners exhibit lower MRA than expected for professionals and that age, gender and socio-political beliefs affect the moral (...)
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  • Linking Ethics and Risk Management in Taxation: Evidence From an Exploratory Study in Ireland and the UK.Elaine M. Doyle, Jane Frecknall Hughes & Keith W. Glaister - 2009 - Journal of Business Ethics 86 (2):177-198.
    Ethical dilemmas involving tax issues were identified by members of the American Institute of Certified Public Accountants as posing the most difficult ethical problem for them (Finn et al., Journal of Business Ethics 7(8), pp. 607–609, 1988). The KPMG tax shelter fraud case proves that the tax profession has not gone untainted in the age of numerous accounting and corporate scandals, such as the Enron débâcle (Sikka and Hampton, Accounting Forum 29(3), 325–343, 2005). High-profile scandals serve to highlight the problems (...)
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  • The Effect of Organizational Culture and Ethical Orientation on Accountants' Ethical Judgments.Patricia Casey Douglas, Ronald A. Davidson & Bill N. Schwartz - 2001 - Journal of Business Ethics 34 (2):101 - 121.
    This paper examines the relationship between organizational ethical culture in two large international CPA firms, auditors'' personal values and the ethical orientation that those values dictate, and judgments in ethical dilemmas typical of those that accountants face. Using an experimental task consisting of multiple judgments designed to vary in "moral intensity" (Jones, 1991), and unique as well as tried-and-true approaches to variable measurements, this study examined the judgments of more than three hundred participants in our study. ANCOVA and path analysis (...)
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  • Professional Ethics: Business Students' Perceptions. [REVIEW]James R. Davis & Ralph E. Welton - 1991 - Journal of Business Ethics 10 (6):451 - 463.
    Professional ethics, a contemporary topic of conversation among business professionals, is discussed using the perceptions of college business students as the focal point. This research relates to the issues of college instruction in professional ethics, differences in perceptions of ethical behavior attributed to gender, and whether or not students' perceptions of ethical behavior can be modified. After presenting a review of the more important historical developments and research related to professional ethics, this paper focuses on the results of a study (...)
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  • A Multidimensional Analysis of Tax Practitioners' Ethical Judgments.Cheryl A. Cruz, William E. Shafer & Jerry R. Strawser - 2000 - Journal of Business Ethics 24 (3):223 - 244.
    This study investigates professional tax practitioners' ethical judgments and behavioral intentions in cases involving client pressure to adopt aggressive reporting positions, an issue that has been identified as the most difficult ethical/moral problem facing public accounting practitioners. The multidimensional ethics scale (MES) was used to measure the extent to which a hypothetical behavior was consistent with five ethical philosophies (moral equity, contractualism, utilitarianism, relativism, and egoism). Responses from a sample of 67 tax professionals supported the existence of all dimensions of (...)
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  • A Critical Examination of the AICPA Code of Professional Conduct.Allison Collins & Norm Schultz - 1995 - Journal of Business Ethics 14 (1):31 - 41.
    The American Institute of Certified Public Accountants (AICPA) is responsible for the Code of Professional Conduct that governs the actions of CPAs. In 1988, the Code was revised by the AICPA, but a number of issues still remain unresolved or confounded by the new Code. These issues are examined in light of the profession''s stated commitment to the public good, a commitment that is discussed at length in the new Code.Specifically, this paper reviews the following issues: (1) client confidentiality and (...)
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  • Beyond Bean Counting: Establishing High Ethical Standards in the Public Accounting Profession. [REVIEW]Jeffrey R. Cohen & Laurie W. Pant - 1991 - Journal of Business Ethics 10 (1):45 - 56.
    Business professions are increasingly faced with the question of how to best monitor the ethical behavior of their members. Conflicts could exist between a profession's desire to self-regulate and its accountability to the public at large. This study examines how members of one profession, public accounting, evaluate the relative effectiveness of various self-regulatory and externally imposed mechanisms for promoting a climate of high ethical behavior. Specifically, the roles of independent public accountants, regulatory and rule setting agencies, and undergraduate accounting education (...)
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  • The Effects of Environmental Factors on the Behavior of Chinese Managers in the Information Age in China.Wing S. Chow, Jane P. Wu & Allan K. K. Chan - 2009 - Journal of Business Ethics 89 (4):629-639.
    This paper examines the effects of environmental factors on the ethical behavior of managers using computers at work in Mainland China. In this study, environmental factors refer to senior management, peer groups, company policies, professional practices, and legal considerations. Ethical behaviors include attitudes to disclosure, protection of privacy, conflict of interest, personal conduct, social responsibility, and integrity. A questionnaire survey was used for data collection, and 125 mainland Chinese managers participated in the study. The results show that peer groups, professional (...)
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  • Regulatory Enforcement of Accounting Ethics in Puerto Rico.Rogelio J. Cardona, Zabihollah Rezaee, Wanda Rivera-Ortiz & José C. Vega-Vilca - 2020 - Journal of Business Ethics 167 (1):63-76.
    This paper examines ethical violations committed by Certified Public Accountants in Puerto Rico in the 2002–2010 period and the related disciplinary actions taken by the local regulatory bodies. The institutional settings for the accounting profession in PR are different from those of the United States. Ethical complaints are investigated by the PR Society of CPAs and evaluated based on the Code of Professional Conduct of the American Institute of Certified Public Accountants, although most CPAs in PR are not affiliated with (...)
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  • Ethics in New Zealand Organisations.Kazi Firoz Alam - 1993 - Journal of Business Ethics 12 (6):433-440.
    The main objective of this study is to assess the state of business ethics in New Zealand organisations. The survey results suggest that top New Zealand companies give low priorities to ethical values. A number of suggestions have been put forward by the respondents to improve the corporate ethical environment. These include commitment of top management, written and published codes of ethics, comprehensive accounting standards and annual reporting and monitoring and an efficient legal and education system.
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