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Author:Finn, D.
Munter, P.
McCaslin, T.
Title:Ethical perceptions of CPAs
Journal:Managerial Auditing Journal (IAE)
1994 : VOL. 9:1, p. 23-28
Index terms:ACCOUNTING
CODES OF PRACTICE
ETHICS
PSYCHOLOGY
Language:eng
Abstract:The literature has maintained that the accounting profession should continue to be on the alert for a reduction in ethical standards and should closely monitor and enforce the existing ethical standards. The results of this study indicate that accounting practitioners agree with that concern, although practitioners can be grouped into two separate categories. Given the increasing concern for ethical behaviour , it behaves the profession to monitor this situation closely to ensure that there is not a dilution of public confidence in the accounting profession.
SCIMA record nr: 109698
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