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- W1993641337 abstract "This study examines the contribution of professional codes to the production of trust in accounting services. Professional codes and their enforcement are only one possible input which society has at its disposal for the production of this trust. Other inputs include civil and criminal codes. If society is modeled as a multi-input firm, then it will tend to use less of any input as that input grows less productive or more costly. To identify factors which might impact society's future use ofaccounting self-regulation as a trust-producing input, the productivities and costs of enforcing professional codes in accounting are modeled. The effectiveness of professional enforcement is seen to have its origin in the losses members face if they leave the profession. These exit costs are analyzed in detail. Other factors affecting professional enforcement are also evaluated. Trends in these factors are suggested, but empirical verification of them is not attempted. Finally, the paper offers a reduced mathematical model which formally derives some of the important results described earlier in the paper. Among these are the ideas that monopoly rents and specificity of skills are important in creating the conditions which make professional enforcement possible. As these deteriorate, society's reliance on professional enforcement will decline, and its dependence on courts will rise." @default.
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- W1993641337 date "1993-06-01" @default.
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- W1993641337 title "Accounting self-regulation and the enforcement of professional codes" @default.
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- W1993641337 doi "https://doi.org/10.1016/0278-4254(93)90007-x" @default.
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