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Ethics And The Accountants’ Code Of Conduct, Michael D. Akers, Don Giacomino
Ethics And The Accountants’ Code Of Conduct, Michael D. Akers, Don Giacomino
Accounting Faculty Research and Publications
Although the AICPA has established the Professional Code of Conduct to deal with the behavior of CPAs, research has also shown that an individual's behavior is affected by his or her personal values. While there has been considerable research of the ethical behavior of business professionals and business students, there has been limited research of the personal values of public accountants. This study was designed to examine the values and value types underlie the ethics of Big Six public accountants. A survey instrument, consisting of 56 values, developed and validated by Schwartz was administered to audit and tax professionals at …