Ethical Perceptions of CPAs
Abstract
There has been an increasing concern about ethical behaviour in the accounting profession. Examines CPAs′ perceptions about the ethical behaviour which currently exists in the accounting profession. Results indicate that there is a polarity which exists among CPAs. Many believe that accountants, generally, do act in an ethical manner. Importantly, however, many others believe that unethical behaviour has increased in recent years. Further, there is a growing belief among some practitioners that the actions of partners of CPA firms may be condoning that unethical behaviour.
Keywords
Citation
Finn, D.W., Munter, P. and McCaslin, T.E. (1994), "Ethical Perceptions of CPAs", Managerial Auditing Journal, Vol. 9 No. 1, pp. 23-28. https://doi.org/10.1108/02686909410050460
Publisher
:MCB UP Ltd
Copyright © 1994, MCB UP Limited