Ethical problems in public accounting: The view from the top
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...
| Authors: | ; ; |
|---|---|
| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
|
| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer Science + Business Media B. V
1988
|
| In: |
Journal of business ethics
Year: 1988, Volume: 7, Issue: 8, Pages: 605-615 |
| Further subjects: | B
Ethical Problem
B Unethical Behavior B Accounting Profession B Public Accounting B Economic Growth |
| Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |
MARC
| LEADER | 00000naa a22000002 4500 | ||
|---|---|---|---|
| 001 | 1785598643 | ||
| 003 | DE-627 | ||
| 005 | 20220112043428.0 | ||
| 007 | cr uuu---uuuuu | ||
| 008 | 220112s1988 xx |||||o 00| ||eng c | ||
| 024 | 7 | |a 10.1007/BF00382793 |2 doi | |
| 035 | |a (DE-627)1785598643 | ||
| 035 | |a (DE-599)KXP1785598643 | ||
| 040 | |a DE-627 |b ger |c DE-627 |e rda | ||
| 041 | |a eng | ||
| 084 | |a 1 |2 ssgn | ||
| 100 | 1 | |a Finn, Don W. |e VerfasserIn |4 aut | |
| 245 | 1 | 0 | |a Ethical problems in public accounting: The view from the top |
| 264 | 1 | |c 1988 | |
| 336 | |a Text |b txt |2 rdacontent | ||
| 337 | |a Computermedien |b c |2 rdamedia | ||
| 338 | |a Online-Ressource |b cr |2 rdacarrier | ||
| 520 | |a 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. | ||
| 601 | |a Problem | ||
| 650 | 4 | |a Accounting Profession | |
| 650 | 4 | |a Public Accounting | |
| 650 | 4 | |a Ethical Problem | |
| 650 | 4 | |a Unethical Behavior | |
| 650 | 4 | |a Economic Growth | |
| 700 | 1 | |a Chonko, Lawrence B. |e VerfasserIn |4 aut | |
| 700 | 1 | |a Hunt, Shelby D. |e VerfasserIn |4 aut | |
| 773 | 0 | 8 | |i Enthalten in |t Journal of business ethics |d Dordrecht [u.a.] : Springer Science + Business Media B.V, 1982 |g 7(1988), 8, Seite 605-615 |h Online-Ressource |w (DE-627)270937129 |w (DE-600)1478688-6 |w (DE-576)121465284 |x 1573-0697 |7 nnns |
| 773 | 1 | 8 | |g volume:7 |g year:1988 |g number:8 |g pages:605-615 |
| 856 | |3 Volltext |u http://www.jstor.org/stable/25071806 |x JSTOR | ||
| 856 | 4 | 0 | |u https://doi.org/10.1007/BF00382793 |x Resolving-System |z lizenzpflichtig |3 Volltext |
| 935 | |a mteo | ||
| 936 | u | w | |d 7 |j 1988 |e 8 |h 605-615 |
| 951 | |a AR | ||
| ELC | |a 1 | ||
| ITA | |a 1 |t 1 | ||
| LOK | |0 000 xxxxxcx a22 zn 4500 | ||
| LOK | |0 001 4033657517 | ||
| LOK | |0 003 DE-627 | ||
| LOK | |0 004 1785598643 | ||
| LOK | |0 005 20220112043428 | ||
| LOK | |0 008 220112||||||||||||||||ger||||||| | ||
| LOK | |0 035 |a (DE-Tue135)IxTheo#2021-12-31#32BB87F79A635EEC40955A7DCC4A178CA0C27B0E | ||
| LOK | |0 040 |a DE-Tue135 |c DE-627 |d DE-Tue135 | ||
| LOK | |0 092 |o n | ||
| LOK | |0 852 |a DE-Tue135 | ||
| LOK | |0 852 1 |9 00 | ||
| LOK | |0 866 |x JSTOR#http://www.jstor.org/stable/25071806 | ||
| LOK | |0 935 |a ixzs |a ixrk |a zota | ||
| ORI | |a SA-MARC-ixtheoa001.raw | ||