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1.
The public accounting industry’s voluntary code of conduct in the United States is the American Institute of CPA’s Code of
Professional Conduct. Based on our analysis, we conclude that the accounting industry’s current code is limited in its ability
to serve the public interest in three respects. Specifically, the code is input-based, requires no third-party attestation
of compliance with the code, and contains no public reporting process of code compliance/noncompliance at the accounting firm
level. We propose that the accounting profession should reorient its largely input-based Code of Professional Conduct to include
output-based performance measurements. We also conclude that third-party attestation of compliance with the profession’s code
would help to promote compliance. Finally, we maintain that the accounting industry should initiate a public reporting process
at the individual accounting firm level. Such a requirement would add a degree of public accountability as to whether a firm
complies or fails to comply with the industry’s voluntary code of conduct.
John D. Neill, Ph.D., CPA, is a professor of accounting at Abilene Christian University and has previously published articles
in numerous journals including the Journal of Business
Ethics, Journal of Accounting Literature, Accounting Horizons, Advances in Accounting,theFinancial Analysts Journal,and theJournal of Accounting, Ethics, and Public Policy. O. Scott Stovall, Ph.D., is an assistant professor of accounting at Abilene Christian University and has published articles
in the Journal of Business Ethics, Management Accounting Quarterly, and Cases from Management Accounting Practice. Darryl L. Jinkerson, Ph.D., is an assistant professor of management and chair of the Management Sciences Department at Abilene
Christian University and was formerly the Director of Assessment and Measurement for Arthur Andersen. 相似文献
2.
《Services Marketing Quarterly》2013,34(3):71-82
Abstract Until the late 1970s, the AICPA discouraged commercial advertising and some other marketing tactics by practicing accountants. This study contacted 600 CPAs in the U.S. in an attempt to discover what kinds of marketing they employ, how useful they think it is, and how appropriate do they feel the AICPA's rules and regulations are in regard to marketing an individual CPA's services. Most thought the AICPA was fair. Accountants doing the most marketing tend to be younger males. “Conflict of Interest” was the area of most current concern in light of the ongoing problems of public accounting firms doing both auditing and consulting for the same client. “Newspaper” was the preferred advertising medium. Most of those surveyed were pleased the AICPA relaxed its restrictions on marketing and advertising, even though many CPAs still do not market their services to any great extent. This may change as younger accountants fill leadership positions in U.S. accounting firms. 相似文献
3.
This teaching note presents an innovation in accounting education called the Philanthropy Project. 2 The Philanthropy Project emphasizes experiential learning and is designed to promote the learning of discipline-specific concepts while simultaneously addressing the social needs of the surrounding community. In the Philanthropy Project, students receive money to distribute to not-for-profit organizations (NFPs) based on a competitive proposal process they help to develop and administer. A distinguishing characteristic of this project is that it is not a simulation. Students make real decisions that have immediate consequences to certain groups of people in their own communities. They have to make difficult choices by allocating scarce resources to some agencies and saying “no” to other agencies, all with worthy causes. 相似文献
4.
The accounting profession’s image and reputation is built upon the members of the profession acting with the “highest sense
of integrity” in “the public interest” (AICPA, 2003, www.aicpa.org/about). The Enron debacle initiated the latest crisis facing
the profession regarding its image and reputation. The American Institute of Certified Public Accountants (AICPA) is the largest
professional body representing the accounting profession and the one to which regulators have looked in establishing and upholding
professional standards relating to the public practice of accounting and auditing. One of the AICPA’s responsibilities is
to “promote public awareness and confidence in the integrity, objectivity, competence and professionalism of CPAs ....” (AICPA,
2003, www.aicpa.org/about). We analyze the public statements issued by the AICPA (i.e., press releases, speeches of officers,
testimony, published articles) during this ethical and identity crisis beginning with the AICPA’s first public statement on
the Enron debacle (AIPCA 2001) and concluding with the AICPA recognizing the need for a “new accounting culture” (Melancon
2002). In order to better understand the public discourse, we use image restoration theory (Benoit, 1995), because it provides
a typology of strategies for dealing with the public face of crises. We identify the three most common strategies the AICPA
employs during this period. Proposals for taking corrective action represent the most commonly employed strategy, but the
analysis also indicates an attempt to evade responsibility by claiming defeasibility and to reduce the offensiveness of the
situation by employing a bolstering strategy. A second analysis using DICTION, a software package useful in revealing latent
dimensions in a text, indicates that early statements tend to use language related to accomplishing specific action while
the later statements tend more toward general language that relates to peoples’ everyday lives. The findings raise questions
as to substantive nature of the changes proposed by the AICPA, and thus, the extent to which the public interest is being
served by them. 相似文献
5.
本文首先介绍了法务会计学历教育发展的国际背景,进而分析了我国法务会计学历教育的发展现状,最后对我国法务会计的学科归属问题进行了思考,认为将其归属于管理学学科较为合理。 相似文献
6.
Wendy M. Payne 《公共资金与管理》2016,36(3):197-200
This article explains the current state of accounting by the US federal government. Key hurdles for the US reporting model and financial management are discussed. An open data system, able to aggregate cost by programme, would greatly improve the usefulness of cost information and facilitate integration of cost with performance information. 相似文献
7.
This study discusses various influences on firms to provide additional environmental disclosure and empirically measures and analyzes the extent of actual environmental disclosures included in the annual reports of firms in the U.S. and Canada. The environmental disclosure content provided in the annual reports of firms is evaluated based on environmental reporting guidelines published by the American Institute of Public Accountants and the Canadian Institute of Chartered Accountants. In general, the results indicate that U.S. firms provided a significantly higher level of environmental disclosure than did Canadian firms. Also, firms in each nation varied significantly in the amount of environmental disclosure provided in each of four annual report sections. 相似文献
8.
Implications of Web assurance services on e-commerce 总被引:1,自引:0,他引:1
The ongoing rapid growth in the popularity of the Internet is having a revolutionary impact on the way companies do business. Doing business online has become a necessity, not an option. However, some consumers are not completely comfortable using the Internet for transacting business because of concerns regarding security of their transactions. For these situations, consumer trust and confidence can be enhanced by a Web assurance service such as AICPA Trust Services. Building on prior studies, the study provides comprehensive information on current reporting requirements, differences among Web assurance services, and results of a recent consumer survey to obtain perceptions of Web assurance services. The theoretical foundation of the current study is based on the Assurance Gaps Model [Burke, K. G., Kovar, S. E., & Prenshaw, P. J. (2004). Unraveling the Expectations Gap: An Assurance Gaps Model and illustrative application. Advances in Accounting Behavioral Research, 7, 169–193]. E-business consumers (users of Web assurance services) can be dichotomized into older consumers and younger consumers, who have different expectations based on information asymmetries. Findings indicate that consumers value Web Assurance services, but younger consumers place greater value on these services than older consumers. 相似文献
9.
《Journal of Accounting and Public Policy》2021,40(5):106846
Financial scandals such as the Enron-Andersen debacle provoke concerns that auditors lack independence when faced with influential clients. Unlike previous studies that examine whether client influence affects audit quality on ongoing engagements (providing mixed results), we investigate whether client influence (which engenders “independence risk”) at the audit-office level affects auditor resignations from high engagement-risk clients. We construct summary measures of engagement risk, using client disclosures on Form 8-K filings, potential risk factors (e.g., litigation risk), and auditor action (e.g., issuance of a going concern opinion) on the previous year’s financial statements. Focusing on risky clients, we find that auditors are more likely on average to resign from influential clients, and this positive association holds for auditors that are less likely to have mechanisms in place to mitigate independence risk. Also, importantly, influential clients are prevalent across the spectrum of client size, and the positive association between client influence and auditor resignations holds for both large and small clients. 相似文献
10.
《Journal of Accounting and Public Policy》2020,39(3):106742
We study state board of accountancy participation in monitoring the conduct of accounting professionals under the American Institute of Certified Public Accountants’ (AICPA) Code of Professional Conduct (CPC). In doing so, we examine all sanctions imposed by the AICPA under its CPC from 2008 to 2016 to determine the extent to which a state board’s reporting of violations to the AICPA is associated with its full, partial, or non-adoption of the AICPA’s CPC. Our findings suggest that widespread full adoption of the AICPA’s CPC might not result in enhanced state board participation in reporting violations to the AICPA, as might otherwise be expected. Indeed, we find that state boards that partially adopt the AICPA’s CPC report the most violations. We also highlight the variability of state board participation in monitoring the misconduct of accounting professionals and provide suggestions for enhanced monitoring. 相似文献