search query: @author Brown, P. / total: 11
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| Author: | Brown, P. Stocks, M. Wilder, W. |
| Title: | Ethical exemplification and the AICPA Code of Professional Conduct: An empirical investigation of auditor and public perceptions |
| Journal: | Journal of Business Ethics
2007 : MAR I, VOL. 71:1, p. 39-71 |
| Index terms: | accounting auditors ethics |
| Language: | eng |
| Abstract: | In this study, the impression management theory of exemplification is applied in an accounting study by identifying and measuring differences in both auditor and public perceptions (here as: pcps.) of exemplary behaviours (as: behs). The auditors were divided into two groups, one of which reporting self-pcps. (A-S) and the other reporting their pcps. of a typical auditor (A-O). Comparisons were made on 30 behs. contained in the AICPA Code of Professional Conduct. A special form of MANOVA technique was used to analyze the results, incl. among others that the A-S pcps. were the highest of the four treatment levels being significantly higher than the pcps. of both the A-O and LO groups (etc.) |
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