Journal of Accounting Research Vol. 9 No. 2 1971
A Survey of Ethical Behavior in the Accounting Profession
Abstract
Certified public accounting is a profession whose members are independent practitioners or members of firms rendering services in three broad areas: auditing, taxes, and management services.' In order to perform effectively selected tasks, professions rely on a certain amount of autonomy given by society. Along with the privilege of autonomy goes the responsibility of self-regulation. Any profession which fails to regulate effectively the professional behavior of its members risks the loss of its autonomy.2 As a profession, certified public accounting has the task of regulating the professional behavior of its members. The objective of this paper is to report findings on the ethical behavior of Certified Public Accountants.
- DOI
- 10.2307/2489935
- Volume
- 9
- Issue
- 2
- Pages
- 287
- Sources
- bibtex:phds-export.bib openalex crossref