Ethics for Independent Auditors
- 22 July 1986
- journal article
- review article
- Published by SAGE Publications in Journal of Accounting, Auditing & Finance
- Vol. 1 (3) , 222-231
- https://doi.org/10.1177/0148558x8600100305
Abstract
This article suggests that the AICPA, state societies, state boards, and CPA firms must reemphasize the need for professional conduct as well as the need to exercise self-restraint so that excessive competitive behavior does not reduce the quality of service and erode the accountant's professional image. It also recommends that the kind of professional ethics likely to promote professionalism be taught in auditing courses at universities as a way of instilling durable professional ethics in young accountants.Keywords
This publication has 2 references indexed in Scilit:
- Auditor independence, ‘low balling’, and disclosure regulationJournal of Accounting and Economics, 1981
- Attitude Change During Management EducationAdministrative Science Quarterly, 1967