A critical examination of the AICPA Code of Professional Conduct
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...
| Autores principales: | ; |
|---|---|
| Tipo de documento: | Electrónico Artículo |
| Lenguaje: | Inglés |
| Verificar disponibilidad: | HBZ Gateway |
| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Publicado: |
1995
|
| En: |
Journal of business ethics
Año: 1995, Volumen: 14, Número: 1, Páginas: 31-41 |
| Otras palabras clave: | B
American Institute
B Public Good B Limited Liability B Critical Examination B Economic Growth |
| Acceso en línea: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |
| Sumario: | 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 whistleblowing, (2) limited liability, and (3) auditor independence. We argue that, in each of these areas, the AICPA promotes a position that is potentially harmful to the public good. |
|---|---|
| ISSN: | 1573-0697 |
| Obras secundarias: | Enthalten in: Journal of business ethics
|
| Persistent identifiers: | DOI: 10.1007/BF00873733 |
