search query: @indexterm PUBLIC ACCOUNTING / total: 116
reference: 13 / 116
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