RT Article
T1 Ethical problems in public accounting: The view from the top
JF Journal of business ethics
VO 7
IS 8
SP 605
OP 615
A1 Finn, Don W.
A1 Chonko, Lawrence B.
A1 Hunt, Shelby D.
A2 Chonko, Lawrence B.
A2 Hunt, Shelby D.
LA English
YR 1988
UL https://ixtheo.de/Record/1785598643
AB 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.
K1 Accounting Profession
K1 Public Accounting
K1 Ethical Problem
K1 Unethical Behavior
K1 Economic Growth
DO 10.1007/BF00382793