RT Article
T1 A critical examination of the AICPA Code of Professional Conduct
JF Journal of business ethics
VO 14
IS 1
SP 31
OP 41
A1 Collins, Allison
A1 Schultz, Norm
LA English
PB Springer Science + Business Media B. V
YR 1995
UL https://www.ixtheo.de/Record/1785605968
AB The American Institute of Certified Public Accountants (AICPA) is responsible for the Code of Professional Conduct that governs the actions of CPAs. In 1988, the Code was revised by the AICPA, but a number of issues still remain unresolved or confounded by the new Code. These issues are examined in light of the profession's stated commitment to the public good, a commitment that is discussed at length in the new Code., Specifically, this paper reviews the following issues: (1) client confidentiality and whistleblowing, (2) limited liability, and (3) auditor independence. We argue that, in each of these areas, the AICPA promotes a position that is potentially harmful to the public good.
K1 Limited Liability
K1 Critical Examination
K1 American Institute
K1 Public Good
K1 Economic Growth
DO 10.1007/BF00873733