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Maintaining Integrity And Objectivity Avoiding Subordination Of Judgment When Threats Exist, Steven Mintz
Maintaining Integrity And Objectivity Avoiding Subordination Of Judgment When Threats Exist, Steven Mintz
Steven Mintz
According to the AICPA Code of Professional Conduct, “in the performance of any professional service, a member shall maintain objectivity and integrity, shall be free of conflicts of interest, and shall not knowingly misrepresent facts or subordinate his or her judgment to others.” Rule 102 thus prohibits a member from knowingly misrepresenting facts or subordinating judgment when performing professional services for a client and employer. The rule was revised to provide guidance for external auditors who might face pressures within the firm to subordinate judgment.
Maintaining Integrity And Objectivity Avoiding Subordination Of Judgment When Threats Exist, Steven Mintz
Maintaining Integrity And Objectivity Avoiding Subordination Of Judgment When Threats Exist, Steven Mintz
Steven Mintz
According to the AICPA Code of Professional Conduct, “in the performance of any professional service, a member shall maintain objectivity and integrity, shall be free of conflicts of interest, and shall not knowingly misrepresent facts or subordinate his or her judgment to others.” Rule 102 thus prohibits a member from knowingly misrepresenting facts or subordinating judgment when performing professional services for a client and employer. Interpretation 102-4, “Subordination of Judgment by a Member,” was revised to provide guidance for external auditors who might face pressures within the firm to subordinate judgment. This papers describes the new rules and provides a …
Identifying Ethical Hypernorms For Accounting Educators, Steven Mintz
Identifying Ethical Hypernorms For Accounting Educators, Steven Mintz
Steven Mintz
Accounting educators have a unique role in academe because students learn about codes of ethics that will guide their actions as professionals. We identify hypernorms related to internal auditing educators that reflect unethical behaviors believed to be universally unacceptable by that community. We then compare the results to a prior survey of accounting educators and identify ethical principles for accounting academics in their roles as teachers and researchers. The results might help to develop a code of ethics for accounting educators to help them serve as role models for students as they prepare to enter the accounting profession.