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- W4245748324 abstract "Abstract The Code of Professional Conduct of the American Institute of Certified Public Accountants serves as the blueprint for all other ethical codes employed within the US accounting profession. Six ethical principles provide the foundation of that code with the lynchpin being “integrity.” Integrity is measured in terms of what is just and right. Accountants should test major decisions they make by simply asking, “Am I doing what a person of integrity would do? Have I retained my integrity?” A major source of ethical dilemmas for accountants is the inherent conflict of interest between corporate executives responsible for disseminating financial information for their organizations and the needs of third parties who must use such information to make critical economic decisions. Financial reporting scandals involving companies such as Equity Funding, WorldCom, and Lehman Brothers demonstrate the enormous pressures that accountants routinely face in resolving such ethical dilemmas. As the accounting profession has matured in emerging economies around the globe, new generations of accountants have been forced to resolve challenging decision scenarios that stem from the inherent conflict of interest between preparers and users of financial information." @default.
- W4245748324 created "2022-05-12" @default.
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- W4245748324 date "2015-01-21" @default.
- W4245748324 modified "2023-10-16" @default.
- W4245748324 title "Accounting Ethics" @default.
- W4245748324 cites W2008830744 @default.
- W4245748324 doi "https://doi.org/10.1002/9781118785317.weom020003" @default.
- W4245748324 hasPublicationYear "2015" @default.
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