Skip to main content

Advertisement

SpringerLink
Log in

A Critical Examination of the AICPA’s New “Conceptual Framework” Ethics Protocol

  • Original Paper
  • Published:
Journal of Business Ethics Aims and scope Submit manuscript

Abstract

What does it look like when an organization tentatively steps away from an exclusively rules-based regime and begins to attend to both rules and principles? What insights and guidance can ethicists and ethical theory offer? This paper is a case study of an organization that has initiated such a transition. The American Institute of Certified Public Accountants (AICPA) has begun a turn toward the promotion of ethical principles and best practices by adding a “conceptual framework” to its existing Code of Professional Conduct (Code). This conceptual framework calls upon its members to intentionally increase their awareness of significant threats to their compliance with its rules of conduct and to establish safeguards to offset or eliminate those threats. To this end, each member is required to regard every questionable situation, circumstance, transaction or relationship by attempting to view it through the eyes of an imagined reasonable third party. This paper examines this protocol theoretically and practically. First, we frame this analysis within the principles and ethical concepts that inform the professional ethics of accountants. Second, we critique the AICPA’s long-standing rules-based approach to its Code. Third, we examine the new conceptual framework with a view toward its potential for the promotion of a more principles-based approach to the professional ethics of the accounting profession. Fourth, we give attention to the notion of the “reasonable and informed third party,” which has been embedded in the new conceptual framework, and consider how two schools of thought—Adam Smith’s modernist “impartial spectator” concept and Emmanuel Lévinas’ postmodern phenomenology in regard to “the Other”—may offer theoretical support and clarity for this epistemic exercise. Finally, we point out several ways in which the AICPA’s commitment to its new conceptual framework could be strengthened and enhanced.

This is a preview of subscription content, log in via an institution to check access.

Access this article

Log in via an institution

Price excludes VAT (USA)
Tax calculation will be finalised during checkout.

Instant access to the full article PDF.

Similar content being viewed by others

Notes

  1. From this point, we will use the term “impartial Other” as an inclusive reference to both Smith’s impartial spectator and Lévinas’ Other.

Abbreviations

AICPA:

American Institute of Certified Public Accountants

Code:

AICPA Code of Professional Conduct

CFO:

Chief financial officer

COE :

Code of Ethics for Professional Accountants (IESBA)

CPA:

Certified public accountant

FASB:

Financial Accounting Standards Board (USA)

GAAS:

Generally Accepted Auditing Standards

GAAP:

Generally Accepted Accounting Principles

IESBA:

International Ethics Standards Board for Accountants

IFAC:

International Federation of Accountants

IFRS:

International Financial Reporting Standards

IRS:

Internal Revenue Service (USA)

PCAOB:

Public Company Accounting Oversight Board (USA)

SEC:

Securities and Exchange Commission (USA)

SQCS No. 8:

AICPA Statements on Quality Control Standards No. 8

TMS :

Theory of Moral Sentiments

References

  • AICPA. (1972). Restatement of the Code of Professional Conduct: Concepts of professional ethics, rules of conduct; interpretations of rules of conduct. Retrieved December 15, 2016, from http://clio.lib.olemiss.edu/cdm/ref/collection/aicpa/id/65782

  • AICPA. (1988). “7.4 Disciplining of Member by Trial Board” in AICPA Bylaws and implementing resolutions of council. Retrieved December 15, 2016, from http://www.aicpa.org/About/Governance/Bylaws/Pages/bl_740.aspx

  • AICPA. (2009). AICPA standards for performing and reporting on peer reviews. Retrieved December 15, 2016, from http://www.aicpa.org/research/standards/peerreview/downloadabledocuments/peerreviewstandards.pdf

  • AICPA. (2012). QC Section 10: A firm’s system of quality control. Retrieved December 15, 2016, from http://www.aicpa.org/Research/Standards/AuditAttest/DownloadableDocuments/QC-00010.pdf

  • AICPA. (2013). Code of Code of Professional Conduct and bylaws (as of June 1, 2013). New York: American Institute of Certified Public Accountants Inc.

    Google Scholar 

  • AICPA. (2015a). Conceptual framework toolkit for members in business. New York: AICPA. Retrieved December 15, 2016, from https://www.aicpa.org/InterestAreas/ProfessionalEthics/Resources/DownloadableDocuments/ToolkitsandAids/ConceptualFrameworkToolkitForMembersInBusiness.docm

  • AICPA. (2015b). Conceptual framework toolkit for members in public practice. New York: AICPA. Retrieved December 15, 2016, from https://www.aicpa.org/InterestAreas/ProfessionalEthics/Resources/DownloadableDocuments/ToolkitsandAids/ConceptualFrameworkToolkitForMembersInPublicPractice.docm

  • AICPA. (2015c). Conceptual framework toolkit for independence. New York: AICPA. Retrieved December 15, 2016, from https://www.aicpa.org/InterestAreas/ProfessionalEthics/Resources/DownloadableDocuments/ToolkitsandAids/ConceptualFrameworkToolkitForIndependence.docm

  • AICPA. (2015d). Peer review program 2013 annual report on oversight. New York: AICPA National Peer Review Committee. Retrieved December 15, 2016, from http://www.aicpa.org/interestareas/peerreview/resources/transparency/downloadabledocuments/annrptoversight2015.pdf

  • AICPA. (2016). Code of Professional Conduct. Retrieved December 15, 2016, from http://www.aicpa.org/Research/Standards/CodeofConduct/DownloadableDocuments/2014December15ContentAsof2016June21CodeofConduct.pdf

  • American Institute of Accountants. (1917). Rules of professional conduct. Retrieved December 15, 2016, from http://clio.lib.olemiss.edu/utils/getfile/collection/aicpa/id/66551/filename/66551.pdfpage/page/1

  • Anantharaman, D. (2012). Comparing self-regulation and statutory regulation: Evidence from the accounting profession. Accounting, Organizations and Society, 37, 55–75.

    Article  Google Scholar 

  • Anscombe, G. E. M. (1958). Modern moral philosophy. Philosophy, 33(124), 1–16.

    Article  Google Scholar 

  • Arjoon, S. (2000). Virtue theory as a dynamic theory of business. Journal of Business Ethics, 28(2), 159–178.

    Article  Google Scholar 

  • Arjoon, S. (2006). Striking a balance between rules and principles-based approaches for effective governance: A risks-based approach. Journal of Business Ethics, 68(1), 53–82.

    Article  Google Scholar 

  • Arjoon, S. (2007). Ethical decision-making: A case for the triple font theory. Journal of Business Ethics, 71(4), 395–410.

    Article  Google Scholar 

  • Askary, S., & Olynyk, M. (2006). Public interest, ethics, and the balanced scorecard: Implications for the accounting profession. Australian Accounting Review, 16(38), 51–58.

    Article  Google Scholar 

  • Barilan, Y. M. (2012). From hope in palliative care to hope as a virtue and a life skill. Philosophy, Psychiatry, & Psychology, 19(3), 165–181.

    Google Scholar 

  • Bauman, Z. (1993). Postmodern ethics. Oxford: Blackwell.

    Google Scholar 

  • Bayou, M. E., Reinstein, A., & Williams, P. F. (2011). To tell the truth: A discussion of issues concerning truth and ethics in accounting. Accounting, Organizations and Society, 36(2), 109–124.

    Article  Google Scholar 

  • Beadle, R. (2013). Managerial work in practice-embodying institution: The role of calling, the virtue of constancy. Journal of Business Ethics, 113(4), 679–690.

    Article  Google Scholar 

  • Bevan, D., & Corvellec, H. (2007). The impossibility of corporate ethics: For a Levinasian approach to managerial ethics. Business Ethics: A European Review, 16(3), 208–219.

    Article  Google Scholar 

  • Bevan, D., & Werhane, P. (2015). The inexorable sociality of commerce: The individual and others in Adam Smith. Journal of Business Ethics, 127(2), 327–335.

    Article  Google Scholar 

  • Borgerson, J. L. (2007). On the harmony of feminist ethics and business ethics. Business and Society Review, 112(4), 477–509.

    Article  Google Scholar 

  • Bowman, J. S., & West, J. P. (2007). Lord Acton and employment doctrines: Absolute power and the spread of at-will employment. Journal of Business Ethics, 74(2), 119–130.

    Article  Google Scholar 

  • Brady, E. (2011). Adam Smith’s sympathetic imagination and the aesthetic appreciation of environment. Journal of Scottish Philosophy, 9(1), 95–109.

    Article  Google Scholar 

  • Bright, D. S., Winn, B. A., & Kanov, J. (2014). Reconsidering virtue: Differences of perspective in virtue ethics and the positive social sciences. Journal of Business Ethics, 119(4), 445–460.

    Article  Google Scholar 

  • Brown, J. A., & Forster, W. R. (2013). CSR and stakeholder theory: A tale of Adam Smith. Journal of Business Ethics, 112(2), 301–312.

    Article  Google Scholar 

  • Brown, P. A., Stocks, M. H., & Wilder, W. M. (2007). Ethical exemplification and the AICPA Code of Professional Conduct: An empirical investigation of auditor and public perceptions. Journal of Business Ethics, 71(1), 39–71.

    Article  Google Scholar 

  • Bunting, R. L. (2004). Transparency: The new peer review watchword. CPA Journal, 74, 6–9.

    Google Scholar 

  • Campbell, K. A. (2015). Can effective risk management signal virtue-based leadership? Journal of Business Ethics, 129(1), 115–130.

    Article  Google Scholar 

  • Collins, A., & Schultz, N. (1995). A critical examination of the AICPA Code of Professional Conduct. Journal of Business Ethics, 14(1), 31–41.

    Article  Google Scholar 

  • Cowton, C. J. (2009). Accounting and the ethics challenge: Re-membering the professional body. Accounting and Business Research, 39(3), 177–189.

    Article  Google Scholar 

  • Dellaportas, S., & Davenport, L. (2008). Reflections on the public interest in accounting. Critical Perspectives on Accounting, 19(7), 1080–1098.

    Article  Google Scholar 

  • Demuijnck, G. (2015). Universal values and virtues in management versus cross-cultural moral relativism: An educational strategy to clear the ground for business ethics. Journal of Business Ethics, 128(4), 817–835.

    Article  Google Scholar 

  • Dicksee, L. R. (1913). Auditing: A practical manual for auditors (New York: Arno Press. Reprinted 1976).

  • Dillard, J. F., & Yuthas, K. (2002). Ethical audit decisions: A structuration perspective. Journal of Business Ethics, 36(1–2), 49–64.

    Article  Google Scholar 

  • Dobson, J., & Armstrong, M. B. (1995). Application of virtue ethics theory: A lesson from architecture. Research on Accounting Ethics, 1, 187–202.

    Google Scholar 

  • Falk, H., Lynn, B., Mestelman, S., & Shehata, M. (1999). Auditor independence, self-interested behavior and ethics: Some experimental evidence. Journal of Accounting and Public Policy, 18(4), 395–428.

    Article  Google Scholar 

  • FASB. (1978). Statement of financial accounting concepts No. 1, Objectives of financial reporting by business enterprises. Norwalk, CT: Financial Accounting Standards Board. Retrieved December 15, 2016, from http://www.fasb.org/jsp/FASB/Document_C/DocumentPage?cid=1218220132541&acceptedDisclaimer=true

  • Ference, S. B. (2013). Independence is in the eye of the beholder. Journal of Accountancy, 215(6), 18–19.

    Google Scholar 

  • Fieser, J. (1989). Is Hume a moral skeptic? Philosophy and Phenomenological Research, 50(1), 89–105.

    Article  Google Scholar 

  • Fisher, J., Gunz, S., & McCutcheon, J. (2001). Private/public interest and the enforcement of a Code of Professional Conduct. Journal of Business Ethics, 31(3), 191–207.

    Article  Google Scholar 

  • Foot, P. (1978). Virtues and vices. Oxford: Blackwell.

    Google Scholar 

  • Forman-Barzilai, F. (2001). Whose context? Which impartiality? Reflections on Griswold’s Smith. Perspectives on Political Science, 30(3), 146–150.

    Article  Google Scholar 

  • Francis, J. R. (1990). After virtue? Accounting as a moral and discursive practice. Accounting, Auditing and Accountability Journal, 3(3), 5–17.

    Article  Google Scholar 

  • Frankel, M. S. (1989). Professional codes: Why, how and with what impact? Journal of Business Ethics, 8(2–3), 109–115.

    Article  Google Scholar 

  • Gaynor, G. B., Janvrin, D. J., Pittman, M. K., Pevzner, M. B., & White, L. F. (2015) Comments of the auditing standards committee of the auditing section of the American accounting association on IESBA consultation paper: Improving the structure of the code of ethics for professional accountants. Current Issues in Auditing, 9(1), C12–C17. Retrieved December 15, 2016 from http://www.aaajournals.org/doi/abs/10.2308/ciia-51099

  • Gendron, Y., Suddaby, R., & Lam, H. (2006). An examination of the ethical commitment of professional accountants to auditor independence. Journal of Business Ethics, 64(2), 169–193.

    Article  Google Scholar 

  • Gilbert, D. U., & Behnam, M. (2009). Advancing integrative social contracts theory: A Habermasian perspective. Journal of Business Ethics, 89(2), 215–234.

    Article  Google Scholar 

  • Gilley, K. M., Robertson, C. J., & Mazur, T. C. (2010). The bottom-line benefits of ethics code commitment. Business Horizons, 53(1), 31–37.

    Article  Google Scholar 

  • Gonin, M. (2015). Adam Smith’s contribution to business ethics, then and now. Journal of Business Ethics, 129(1), 221–236.

    Article  Google Scholar 

  • Hamilton, N. (2008). Assessing professionalism: Measuring progress in the formation of an ethical professional’s identity. University of St. Thomas Law Journal, 5, 101–143.

    Google Scholar 

  • Hanley, R. P. (2009). Adam Smith and the character of virtue. New York: Cambridge University Press.

    Book  Google Scholar 

  • Heath, J. (2007). An adversarial ethic for business: Or when Sun-Tzu met the Stakeholder. Journal of Business Ethics, 72(4), 359–374.

    Article  Google Scholar 

  • Herron, T. L., & Gilbertson, D. L. (2004). Ethical principles versus ethical rules: The moderating effect of moral development on audit independence judgments. Business Ethics Quarterly, 14(3), 99–523.

    Article  Google Scholar 

  • Higgins, T. G., & Olsen, W. E. (1972). Restating the ethics code: A decision for the times. Journal of Accountancy, 157(1), 33–39.

    Google Scholar 

  • Higgs-Kleyn, N., & Kapelianis, D. (1999). The role of professional codes in regulating ethical conduct. Journal of Business Ethics, 19(4), 363–374.

    Article  Google Scholar 

  • Hoover, K. F., & Pepper, M. B. (2015). How did they say that? Ethics statements and normative frameworks at best companies to work for. Journal of Business Ethics, 131(3), 605–617.

    Article  Google Scholar 

  • Hühn, M. P., & Dierksmeier, C. (2016). Will the real A. Smith please stand up! Journal of Business Ethics, 136(1), 119–132.

    Article  Google Scholar 

  • Hursthouse, R. (1999). On virtue ethics. Oxford: Oxford University Press.

    Google Scholar 

  • IESBA. (2016). Handbook of the code of ethics for professional accountants. International Ethics Standards Board for Accountants. Retrieved December 15, 2016, from https://www.ifac.org/ethics/iesba-code

  • Keller, A. C. (2007). Smith versus Friedman: Markets and ethics. Critical Perspectives on Accounting, 18(2), 159–188.

    Article  Google Scholar 

  • Konow, J. (2012). Adam Smith and the modern science of ethics. Economics and Philosophy, 28, 333–362.

    Article  Google Scholar 

  • Lévinas, E. (1969). Totality and infinity: An essay on exteriority. Pittsburgh, Pennsylvania: Duquesne University Press.

    Google Scholar 

  • Long, B. S., & Driscoll, C. (2008). Codes of ethics and the pursuit of organizational legitimacy: Theoretical and empirical contributions. Journal of Business Ethics, 77(2), 173–189.

    Article  Google Scholar 

  • MacIntyre, A. C. (1981). After virtue: A study in moral theory (pp. 173–189). Notre Dame: University of Notre Dame Press.

    Google Scholar 

  • Marks, G., & Miller, N. (1987). Ten years of research on the false-consensus effect: An empirical and theoretical review. Psychological Bulletin, 102(1), 72–90.

    Article  Google Scholar 

  • McCloskey, D. (2008). Adam Smith, the last of the former virtue ethicists. History of Political Economy, 40(1), 43–71.

    Article  Google Scholar 

  • McKinney, J. A., Emerson, T. L., & Neubert, M. J. (2010). The effects of ethical codes on ethical perceptions of actions toward stakeholders. Journal of Business Ethics, 97(4), 505–516.

    Article  Google Scholar 

  • McPherson, D. (2013). Vocational virtue ethics: Prospects for a virtue ethic approach to business. Journal of Business Ethics, 116(2), 283–296.

    Article  Google Scholar 

  • Melé, D. (2005). Ethical education in accounting: Integrating rules, values and virtues. Journal of Business Ethics, 57(1), 97–109.

    Article  Google Scholar 

  • Moriarity, S. (2000). Trends in ethical sanctions within the accounting profession. Accounting Horizons, 14(4), 427–439.

    Article  Google Scholar 

  • Morrell, K., & Brammer, S. (2016). Governance and virtue: The case of public order policing. Journal of Business Ethics, 136(2), 385–398.

    Article  Google Scholar 

  • Nagy, A. L. (2014). PCAOB quality control inspection reports and auditor reputation. Auditing: A Journal of Practice, & Theory, 33(3), 87–104.

  • Neill, J. D., Stovall, O. S., & Jinkerson, D. L. (2005). A critical analysis of the accounting industry’s voluntary code of conduct. Journal of Business Ethics, 59(1–2), 101–108.

    Article  Google Scholar 

  • Neu, D., & Saleem, L. (1996). The Institute of Chartered Accountants of Ontario (ICAO) and the emergence of ethical codes. The Accounting Historians Journal, 23(2), 35–68.

    Article  Google Scholar 

  • Nussbaum, M. C. (1988). Non-relative virtues: An Aristotelian approach. Midwest Studies in Philosophy, 13(1), 32-53–35-68.

    Article  Google Scholar 

  • Osiemo, L. B. (2012). Developing responsible leaders: The university at the service of the person. Journal of Business Ethics, 108(2), 131–143.

    Article  Google Scholar 

  • Oslington, P. (2012). God and the market: Adam Smith’s invisible hand. Journal of Business Ethics, 108(4), 429–438.

    Article  Google Scholar 

  • Paine, L. S. (1994). Managing for organizational integrity. Harvard Business Review, 72(2), 106–117.

    Google Scholar 

  • Peters, J. D. (1995). Publicity and pain: Self-abstraction in Adam Smith’s ‘Theory of Moral Sentiments’. Public Culture, 7, 657–675.

    Article  Google Scholar 

  • Preston, A. M., Cooper, D. J., Scarbrough, D. P., & Chilton, R. C. (1995). Changes in the code of ethics of the US accounting profession, 1917 and 1988: The continual quest for legitimation. Accounting, Organizations and Society, 20(6), 507–546.

    Article  Google Scholar 

  • Raphael, D. D. (2007). The impartial spectator: Adam Smith’s moral philosophy. Oxford: Clarendon Press.

    Book  Google Scholar 

  • Reinstein, A., & Taylor, E. Z. (2015). Fences as controls to reduce accountants’ rationalization. Journal of Business Ethics (forthcoming), 1–12. Retrieved December 15, 2016, from http://link.springer.com/article/10.1007%2Fs10551-015-2701-6

  • Roberts, R. C. (1988). Therapies and the grammar of a virtue. In R. H. Bell (Ed.), The grammar of the heart: New essays in moral philosophy and theology (pp. 149–170). San Francisco: Harper, & Row.

    Google Scholar 

  • Roberts, J. (2001). Corporate governance and the ethics of Narcissus. Business Ethics Quarterly, 11(1), 109–127.

    Article  Google Scholar 

  • Roberts, D. H. (2010). Changing legitimacy narratives about professional ethics and independence in the 1930s. Journal of Accountancy, Accounting Historians Journal, 37(2), 95–122.

    Article  Google Scholar 

  • Rodgers, W., & Gago, S. (2001). Cultural and ethical effects on managerial decisions: Examined in a throughput model. Journal of Business Ethics, 31(4), 355–367.

    Article  Google Scholar 

  • Rogers, R. K., Dillard, J., & Yuthas, K. (2005). The accounting profession: Substantive change and/or image management. Journal of Business Ethics, 58(1–3), 159–176.

    Article  Google Scholar 

  • Rossouw, G. J. (1994). Rational interaction for moral sensitivity: A postmodern approach to moral decision-making in business. Journal of Business Ethics, 13(1), 11–20.

    Article  Google Scholar 

  • Rostain, T. (1998). Ethics lost: Limitations of current approaches to lawyer regulation. Southern California Law Review, 71, 1273–1340.

    Google Scholar 

  • Sartre, J.-P., & Barnes, H. E. (1992). Being and nothingness: A phenomenological essay on ontology. New York: Washington Square Press.

    Google Scholar 

  • Schimmel, S. (2000). Vices, virtues and sources of human strength in historical perspective. Journal of Social and Clinical Psychology, 19, 137–150.

    Article  Google Scholar 

  • Shaub, M. K., & Braun, R. L. (2014). Call of duty: A framework for auditors’ ethical decisions. In S. Mintz (Ed.), Accounting for the public interest: Perspectives on accountability, professionalism and role in society (pp. 3–25). New York: Springer.

    Chapter  Google Scholar 

  • Shearer, T. (2002). Ethics and accountability: From the for-itself to the for-the-other. Accounting, Organizations and Society, 27(6), 541–573.

    Article  Google Scholar 

  • Smith, A. (1976). The theory of moral sentiments. Oxford: Clarendon Press.

    Google Scholar 

  • Smith, A., Campbell, R. H., & Skinner, A. S. (1976). An inquiry into the nature and causes of the wealth of nations. Oxford: Clarendon Press.

    Google Scholar 

  • Sorensen, D. P., Miller, S. E., & Cabe, K. L. (2015). Developing and measuring the impact of an accounting ethics course that is based on the moral philosophy of Adam Smith. Journal of Business Ethics (forthcoming). Retrieved December 15, 2016, from http://link.springer.com/article/10.1007/s10551-015-2656-7

  • Spalding, A. D., Jr., & Oddo, A. (2011). It’s time for principles-based accounting ethics. Journal of Business Ethics, 99(1), 49–59.

    Article  Google Scholar 

  • Stevulak, C., & Brown, M. P. (2011). Activating public sector ethics in transitional societies. Public Integrity, 13(2), 97–111.

    Article  Google Scholar 

  • Szmigin, I., & Rutherford, R. (2013). Shared value and the impartial spectator test. Journal of Business Ethics, 114(1), 171–182.

    Article  Google Scholar 

  • Tschopp, D., & Huefner, R. J. (2015). Comparing the evolution of CSR reporting to that of financial reporting. Journal of Business Ethics, 127(3), 565–577.

    Article  Google Scholar 

  • Tullberg, J. (2006). Excesses of responsibility? Reconsidering company liability. Journal of Business Ethics, 64(1), 69–81.

    Article  Google Scholar 

  • Van Staveren, I. (2007). Beyond utilitarianism and deontology: Ethics in economics. Review of Political Economy, 19(1), 21–35.

    Article  Google Scholar 

  • Velayutham, S. (2003). The accounting profession’s code of ethics: Is it a code of ethics or a code of quality assurance? Critical Perspectives on Accounting, 14(4), 483–503.

    Article  Google Scholar 

  • West, A. (2016). After Virtue and accounting ethics. Journal of Business Ethics, doi:10.1007/s10551-016-3018-9. Retrieved December 15, 2016, from http://link.springer.com/article/10.1007/s10551-016-3018-9

  • Whetstone, J. T. (2001). How virtue fits within business ethics. Journal of Business Ethics, 33(2), 101–114.

    Article  Google Scholar 

  • Whetstone, J. T. (2005). A framework for organizational virtue: The interrelationship of mission, culture and leadership. Business Ethics: A European Review, 14(4), 367–378.

    Article  Google Scholar 

Download references

Author information

Authors and Affiliations

  1. Wayne State University, Detroit, MI, USA

    Albert D. Spalding Jr.

  2. California State University, Los Angeles, CA, USA

    Gretchen R. Lawrie

Authors
  1. Albert D. Spalding Jr.
    View author publications

    You can also search for this author in PubMed Google Scholar

  2. Gretchen R. Lawrie
    View author publications

    You can also search for this author in PubMed Google Scholar

Corresponding author

Correspondence to Albert D. Spalding Jr..

Rights and permissions

Reprints and permissions

About this article

Check for updates. Verify currency and authenticity via CrossMark

Cite this article

Spalding, A.D., Lawrie, G.R. A Critical Examination of the AICPA’s New “Conceptual Framework” Ethics Protocol. J Bus Ethics 155, 1135–1152 (2019). https://doi.org/10.1007/s10551-017-3528-0

Download citation

  • Received:

  • Accepted:

  • Published:

  • Issue Date:

  • DOI: https://doi.org/10.1007/s10551-017-3528-0

Keywords

Search

Navigation