The Accounting Review Vol. 47 No. 1 1972
Enforcement of the Code of Ethics: A Survey.
Abstract
This article reports the results of a study of the disciplinary cases considered by the state board of accounting and the state society in a large Midwestern state in the U.S. The results reported indicate the nature of the disciplinary cases handled by the formal control agencies of the accounting profession. In addition, comparison is made of the disciplinary cases handled by the accounting and the legal professions. An analysis is made of the charges against accountants that resulted in sanctions being imposed. Finally, some observations are made about the accountants who were sanctioned. Permission was obtained to examine the disciplinary files of the state society and the state board of a large Midwestern state. The state society's records were examined from 1905 to 1969. The data indicating the relationship between notoriety and severity of sanction were limited to the state under consideration. While similar patterns probably exist elsewhere, data for other jurisdictions would be of value.
- DOI
- 10.2308/tar-4486724
- Volume
- 47
- Issue
- 1
- Pages
- 1-10
- Language
- en
- Sources
- openalex crossref