Enforcement of the Code of Ethics: A Survey
THIS PAPER 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. RESULTS INDICATE THAT MANY OF THE FINDS ARE APPLICABLE TO THE ENTIRE PROFESSION. VIOLATIONS ARE CLASSIFIED BY THE 3 CATEGORIES OF ETHICAL...
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| Veröffentlicht in: | The Accounting review 1972-01, Vol.47 (1), p.1-10 |
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| container_title | The Accounting review |
| container_volume | 47 |
| creator | Loeb, Stephen E. |
| description | THIS PAPER 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. RESULTS INDICATE THAT MANY OF THE FINDS ARE APPLICABLE TO THE ENTIRE PROFESSION. VIOLATIONS ARE CLASSIFIED BY THE 3 CATEGORIES OF ETHICAL OBLIGATIONS. 1. OBLIGATIONS TO ONES CLIENTS. 2. OBLIGATIONS TO ONES COLLEAGUES. 3. OBLIGATIONS TO THE PUBLIC. THE DATA ACCUMULATED INDICATES THAT MOST DISCIPLINARY PROCEEDINGS ARE FOR COLLEAGUE VIOLATIONS WHILE RELATIVELY FEW ARE FOR CLIENT OR PUBLIC VIOLATIONS. SINCE THE FORMER ARE USUALLY LESS SEVERE THAN THE LATTER 2, THEY CAN BE MOST EFFICIENTLY HANDELED BY THE STATE SOCIETIES. FINDINGS SHOW THAT A CPA IS MOST LIKELY TO COMMIT A COLLEAGUE VIOLATION DURING HIS EARLY YEARS IN PRACTICE. IT ALSO SHOWED THAT WHEN THE FEW PUBLIC VIOLATIONS OCCURED, IT WAS USUALLY AN OLDER CPA. |
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RESULTS INDICATE THAT MANY OF THE FINDS ARE APPLICABLE TO THE ENTIRE PROFESSION. VIOLATIONS ARE CLASSIFIED BY THE 3 CATEGORIES OF ETHICAL OBLIGATIONS. 1. OBLIGATIONS TO ONES CLIENTS. 2. OBLIGATIONS TO ONES COLLEAGUES. 3. OBLIGATIONS TO THE PUBLIC. THE DATA ACCUMULATED INDICATES THAT MOST DISCIPLINARY PROCEEDINGS ARE FOR COLLEAGUE VIOLATIONS WHILE RELATIVELY FEW ARE FOR CLIENT OR PUBLIC VIOLATIONS. SINCE THE FORMER ARE USUALLY LESS SEVERE THAN THE LATTER 2, THEY CAN BE MOST EFFICIENTLY HANDELED BY THE STATE SOCIETIES. FINDINGS SHOW THAT A CPA IS MOST LIKELY TO COMMIT A COLLEAGUE VIOLATION DURING HIS EARLY YEARS IN PRACTICE. IT ALSO SHOWED THAT WHEN THE FEW PUBLIC VIOLATIONS OCCURED, IT WAS USUALLY AN OLDER CPA.</description><identifier>ISSN: 0001-4826</identifier><identifier>EISSN: 1558-7967</identifier><identifier>CODEN: ACRVAS</identifier><language>eng</language><publisher>Menasha, Wis: American Accounting Association</publisher><subject>Accountancy ; Accountants ; Accounting ethics ; Accounting interpretations ; Acquittals ; Attorneys ; Censure ; Codes ; Ethical codes ; Ethics ; Legal ethics ; Legal practice ; Social ethics ; Studies ; Violations</subject><ispartof>The Accounting review, 1972-01, Vol.47 (1), p.1-10</ispartof><rights>Copyright 1972 American Accounting Association</rights><rights>Copyright American Accounting Association JAN 72</rights><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktopdf>$$Uhttps://www.jstor.org/stable/pdf/244561$$EPDF$$P50$$Gjstor$$H</linktopdf><linktohtml>$$Uhttps://www.jstor.org/stable/244561$$EHTML$$P50$$Gjstor$$H</linktohtml><link.rule.ids>314,776,780,799,27846,57992,58225</link.rule.ids></links><search><creatorcontrib>Loeb, Stephen E.</creatorcontrib><title>Enforcement of the Code of Ethics: A Survey</title><title>The Accounting review</title><description>THIS PAPER 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. RESULTS INDICATE THAT MANY OF THE FINDS ARE APPLICABLE TO THE ENTIRE PROFESSION. VIOLATIONS ARE CLASSIFIED BY THE 3 CATEGORIES OF ETHICAL OBLIGATIONS. 1. OBLIGATIONS TO ONES CLIENTS. 2. OBLIGATIONS TO ONES COLLEAGUES. 3. OBLIGATIONS TO THE PUBLIC. THE DATA ACCUMULATED INDICATES THAT MOST DISCIPLINARY PROCEEDINGS ARE FOR COLLEAGUE VIOLATIONS WHILE RELATIVELY FEW ARE FOR CLIENT OR PUBLIC VIOLATIONS. SINCE THE FORMER ARE USUALLY LESS SEVERE THAN THE LATTER 2, THEY CAN BE MOST EFFICIENTLY HANDELED BY THE STATE SOCIETIES. FINDINGS SHOW THAT A CPA IS MOST LIKELY TO COMMIT A COLLEAGUE VIOLATION DURING HIS EARLY YEARS IN PRACTICE. 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RESULTS INDICATE THAT MANY OF THE FINDS ARE APPLICABLE TO THE ENTIRE PROFESSION. VIOLATIONS ARE CLASSIFIED BY THE 3 CATEGORIES OF ETHICAL OBLIGATIONS. 1. OBLIGATIONS TO ONES CLIENTS. 2. OBLIGATIONS TO ONES COLLEAGUES. 3. OBLIGATIONS TO THE PUBLIC. THE DATA ACCUMULATED INDICATES THAT MOST DISCIPLINARY PROCEEDINGS ARE FOR COLLEAGUE VIOLATIONS WHILE RELATIVELY FEW ARE FOR CLIENT OR PUBLIC VIOLATIONS. SINCE THE FORMER ARE USUALLY LESS SEVERE THAN THE LATTER 2, THEY CAN BE MOST EFFICIENTLY HANDELED BY THE STATE SOCIETIES. FINDINGS SHOW THAT A CPA IS MOST LIKELY TO COMMIT A COLLEAGUE VIOLATION DURING HIS EARLY YEARS IN PRACTICE. IT ALSO SHOWED THAT WHEN THE FEW PUBLIC VIOLATIONS OCCURED, IT WAS USUALLY AN OLDER CPA.</abstract><cop>Menasha, Wis</cop><pub>American Accounting Association</pub><tpages>10</tpages></addata></record> |
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| ispartof | The Accounting review, 1972-01, Vol.47 (1), p.1-10 |
| issn | 0001-4826 1558-7967 |
| language | eng |
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| source | Jstor Complete Legacy; Alma/SFX Local Collection; Periodicals Index Online; EBSCOhost Business Source Complete |
| subjects | Accountancy Accountants Accounting ethics Accounting interpretations Acquittals Attorneys Censure Codes Ethical codes Ethics Legal ethics Legal practice Social ethics Studies Violations |
| title | Enforcement of the Code of Ethics: A Survey |
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