search query: @author Allen, P.W. / total: 1
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Author:Allen, P.W.
Ng, C.K.
Title:Self interest among CPAs may influence their moral reasoning
Journal:Journal of Business Ethics
2001 : SEP, VOL. 33:1, p. 29-35
Index terms:BUSINESS ETHICS
PUBLIC ACCOUNTING
Freeterms:BANS
MORAL REASONING
Language:eng
Abstract:In the present study, the authors sought to determine if Certified Public Accountants (CPAs) preference for bans on commissions, referral fees and contingent fees is related to their moral reasoning whereby CPAs perceive the bans to serve as a means of resolving ethical issues.
SCIMA record nr: 226874
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