A critical analysis of the accounting industry's voluntary code of conduct

Journal of Business Ethics

Volumn 59, Issue 1, 2005, Pages 101-108

  Neill, John D ^a   Stovall, O Scott ^a   Jinkerson, Darryl L ^a  

^a ABILENE CHRISTIAN UNIVERSITY   (United States)

Author keywords

AICPA; Code of professional conduct; Voluntary codes

Indexed keywords

EID: 23944480407     PISSN: 01674544     EISSN: None     Source Type: Journal    
DOI: 10.1007/s10551-005-3398-8     Document Type: Conference Paper

References (14)

1. Arnerican Bar Association: 2004, Model Rules of Professional Conduct, ABA Publishing, available at: http://www.abanet.org/cpr/.
2. American Institute of Certified Public Accountants: 2004, Professional Standards, Section ET 52.01-57.03, available at: http://www.aicpa.org/about/code/sec50.htm.
3. Collins, A. and N. Schultz: 1995, 'A Critical Examination of the AICPA Code of Professional Conduct', Journal of Business Ethics 14(1), 31-41.
4. Dillard, J. and K. Yuthas: 2002, 'Ethical Audit Decisions: A Structuration Perspective', Journal of Business Ethics 36(1/2), 49-64.
5. Elliot, R. and D. Pallais: 1997, 'First: Know Your Market', Journal of Accountancy 184(1), 56-63.
6. JD Powers and Associates: 2004, 'Professional Services', available at: http://www.jdpower.com.
7. Moriarity, S.: 2000, 'Trends in Ethical Sanctions within the Accounting Profession', Accounting Horizons 14(4), 427-439.
8. Prakash, A.: 2000, 'Responsible Care: An Assessment', Business and Society 39(2), 183-209.
9. Preston, A., D. Cooper, D. Scarbrough and R. Chilton: 1995, 'Changes in the Code of Ethics of the U.S. Accounting Profession, 1917 and 1988: The Continual Quest for Legitimation', Accounting, Organizations and Society 20(6), 507-546.
10. Previts, G. and B. Merino: 1998, A History of Accountancy in the United States: the Cultural Significance of Accounting (Ohio State University Press, Columbus, OH).
11. Shaub, M.: 1988, 'Restructuring the Code of Professional Ethics: A Review of the Anderson Committee Report and Its Implications', Accounting Horizons 2(4), 89-97.
12. Smith, W.: 1973, 'The Revised AICPA Rules of Conduct: To Serve the Public Interest', CPA Journal 43(11), 963-968.
13. Wooten, T.: 2003, 'Research about Audit Quality', CPA Journal 73(1), 48-51.
14. Yosie, T.: 2003, 'Responsible CARE at 15 Years', Environmental Science & Technology 37(21), 400-406.