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Article
Publication date: 1 September 1996

Mike Freeman

Examines the requirements for a code of professional conduct. Outlines the content and operation of the Library Association’s current code of professional conduct

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1199

Abstract

Examines the requirements for a code of professional conduct. Outlines the content and operation of the Library Association’s current code of professional conduct. Identifies some problems incurred in operating a code of professional conduct, together with some of the benefits of operating within the framework of such a code. Includes some thoughts on the future of a code of professional conduct for librarians.

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New Library World, vol. 97 no. 5
Type: Research Article
ISSN: 0307-4803

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Book part
Publication date: 16 October 2020

Dawn Anderson and Donald (Don) Wengler

Auditing textbooks include summary level coverage of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, but textbook coverage is…

Abstract

Auditing textbooks include summary level coverage of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, but textbook coverage is too brief to support a strong understanding of auditor independence. Independence rules have the force of professional law for the independent auditor (PCAOB, 2015). Threats to firm independence can arise from events and circumstances such as investments in the client, loans from the client, past-due fees, contingent fees, deposits in the client, gifts and job offers. Student test results from a five-year rotation of alternative auditor independence lecture support materials demonstrate that using the actual AICPA Code of Professional Conduct reduces student performance. However, this drag on student performance was mostly offset by the positive impacts of simultaneous use of an independence decision tree developed for this chapter and tested as a teaching material for classrooms use.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83867-669-8

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Article
Publication date: 16 September 2013

Ying Han Fan, Gordon Woodbine and Wei Cheng

The purpose of this paper is to further extend research (Fan et al., 2012a) examining the attitudes of Chinese certified public accountants with respect to independence…

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1505

Abstract

Purpose

The purpose of this paper is to further extend research (Fan et al., 2012a) examining the attitudes of Chinese certified public accountants with respect to independence aspects of their professional codes of conduct and their influence on ethical judgement. These attitudes are compared with those of Australian public accountants Particular attention is given to refining a pre-existing instrument to determine measurement invariance.

Design/methodology/approach

A field survey of 81 Australian and 516 Chinese public accountants was conducted including the distribution of a questionnaire. Statistical analysis included confirmatory factor analysis and measurement invariance.

Findings

An analysis of data established the existence of a stable model for identifying the dimensions of independence of mind and independence in appearance within the context of the codes of conduct relevant to both cultures. Chinese accountants demonstrated significantly less concern about audit-client relationships affecting independence in appearance compared to their Australian counterparts. Interestingly, independence of mind was found to positively influence ethical judgement for both groups taken together, although Chinese accountants were the significant contributors to this model outcome.

Research limitations/implications

The relatively small sample of Australian accountants drawn from a limited population base could influence the quality of data analysis. This paper provides a further research direction for re-examining the relationship between Australian public accountants’ attitudes towards their code of professional ethics and their ethical judgements in a significantly larger sample.

Practical implications

This paper is particularly useful to the profession in that it will provide members with better insights into how accountants in different cultural settings view audit independence issues and their relationships with audit clients. Second, this study offers a scale for measuring attitudes towards codes of professional ethics for further cross-cultural studies.

Originality/value

An exploratory research exercise that indicates that accounting practitioners in divergent cultures demonstrate similar concerns about independence issues, although it is believed that guanxi is likely to explain why Chinese accountants are less concerned with independence of appearance issues. The research also presents a validated instrument for examining attitudes towards codes of ethics.

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Asian Review of Accounting, vol. 21 no. 3
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 1 February 1994

Rocco R. Vanasco

Highlights similarities among the codes of ethics promulgated byprofessional societies in the United States such as The Institute ofInternal Auditors (IIA), the American…

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3487

Abstract

Highlights similarities among the codes of ethics promulgated by professional societies in the United States such as The Institute of Internal Auditors (IIA), the American Institute of Certified Public Accountants (AICPA), the Institute of Management Accountants (IMA), and the EDP Auditors Association (EDPAA). Takes the Code of Ethics of the Institute of Internal Auditors, an international professional association, as an example to demonstrate that most of the articles of professional codes do not reflect the cultural dimensions of Asian, European, and other countries. Since one single universal code of ethics may not meet the needs of an international group, international professional societies may wish to consider alternatives to incorporate in their codes of ethics, especially the cultural dimensions of other countries. Cultural differences often limit the effectiveness of a uniform international code of ethics because they create a lack of consensus within a profession as to what constitutes acceptable behaviour.

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Managerial Auditing Journal, vol. 9 no. 1
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 8 April 2020

Donald L. Ariail, Katherine Taken Smith and L. Murphy Smith

Congruence of personal values to organizational (the profession) values affects job performance, job satisfaction and ethical behavior. The purpose of this paper is to…

Abstract

Purpose

Congruence of personal values to organizational (the profession) values affects job performance, job satisfaction and ethical behavior. The purpose of this paper is to answer two research questions: (1) what are the personal ethical values of today's leaders in the US accounting profession and (2) are these personal ethical values congruent with the profession's ethical code?

Design/methodology/approach

This study uses a survey approach to determine the personal values of US-certified public accounting leaders. The personal values of the Certified Public Accountants (CPA) leaders were measured using the Rokeach Value Survey instrument.

Findings

Findings show that for each highly prioritized personal value, there is one or more parallel with the profession's values, as represented by the US American Institute of CPAs ethics code.

Research limitations/implications

This study was limited by the time period used. Future studies could include other time periods. This study could be used as a starting point for longitudinal studies to determine if personal values of professional accountants change over time.

Practical implications

This paper offers a fresh understanding of the relationship of accountants' personal values to professional values.

Social implications

This paper provides insights into the person–organization (P–O) fit of US accountants within their profession.

Originality/value

This paper examines the P–O fit of accounting leaders, that is, the congruence of personal values and organizational values. The P–O fit contributes to job performance and job satisfaction.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 5
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 2 May 2019

Dinah M. Payne, Christy Corey, Cecily Raiborn and Matthew Zingoni

The purpose of paper is to supply a code of ethics that can be easily utilized by working professional in their day to day decision making. The accounting profession plays…

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1047

Abstract

Purpose

The purpose of paper is to supply a code of ethics that can be easily utilized by working professional in their day to day decision making. The accounting profession plays a vital role in the functioning of modern society. It is essential that members of this profession be ethical and stand fast against the internal and external pressures that might encourage these professionals to engage in fraudulent activities. Codes of ethics provide a coherent articulation of the ideals, responsibilities and limitations of the collective ethic of a profession’s members and can assist in guiding ethical behavior.

Design/methodology/approach

Our model is based on the professional values of justice, utility, competence and utility, i.e. JUCI model, which is a straightforward and easily understandable ethical decision-making model that the average accounting professional, as well as finance professionals in general, may reference when challenged with difficult ethical quandaries.

Findings

This code, the JUCI Code, represents a contribution to the literature in that its simple, but not simplistic, approach could be of enormous benefit to busy and pressured accountants who need help in constructing independently achieved and defensible rational ethical decisions in the practice of accounting.

Originality/value

In this paper, the authors build upon a review of ethical foundations and codes of conduct in other professions to construct our code of ethics for accounting professionals.

Details

Management Research Review, vol. 43 no. 9
Type: Research Article
ISSN: 2040-8269

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Article
Publication date: 3 July 2007

Gary Pflugrath, Nonna Martinov‐Bennie and Liang Chen

The purpose of this study is to investigate the impact of the presence of a code of ethics on the quality of auditors' judgments, within the context of the new…

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11145

Abstract

Purpose

The purpose of this study is to investigate the impact of the presence of a code of ethics on the quality of auditors' judgments, within the context of the new International Standard on Quality Controls 1 (ISQC1).

Design/methodology/approach

A sample of 112 professional accountants and auditing students was employed to investigate the effect of the presence of a code of ethics (operationalised as the presence vs absence of an organisational code of conduct) on the quality of audit judgments, pertaining to an inventory writedown, using a 2 × 2 full factorial “between‐subjects” experimental design.

Findings

The results of this study indicate that the presence of a code of ethics has a positive impact on the quality of the judgments made by professional accountants, but not on students. This suggests that it is the code of ethics, in the context of greater general experience that leads to higher quality of judgments.

Practical implications

The results suggest that the requirements of ISQC1 are relevant to the quality control of accounting firms and have potential to positively impact the quality of audit performance.

Originality/value

This is the first paper to examine the impact of the presence of a code of ethics within an audit context. It is the first time that the interactive effects of the code of ethics and technical competency, which together form an integral part of standard‐setters' quality control standards, upon the quality of auditor judgments has been investigated.

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Managerial Auditing Journal, vol. 22 no. 6
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 19 April 2011

Penny Brooker

The purpose of this paper is to examine the codes of professional conduct observed by construction mediators in England and Wales with the aim of assessing whether they…

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1414

Abstract

Purpose

The purpose of this paper is to examine the codes of professional conduct observed by construction mediators in England and Wales with the aim of assessing whether they raise awareness about party self‐determination and inform users about variations in mediator approaches.

Design/methodology/approach

The research collated a list of construction mediation providers drawn from members of the Civil Mediation Council, professional bodies working in construction and other leading providers. A search was then made of mediation providers' web sites to find published codes of conduct.

Findings

A substantial number of providers do not emphasize party self‐determination or the steps taken to inform users about mediator approaches in their online codes. Some organisations provide online access to “Mediation Agreements” which determine how the process and mediator approach is selected but generally codes do not place a specific duty on mediators to ensure parties enter mediation with informed consent about their approach.

Research limitations/implications

Online searches may not have found specific mediator codes if organisations publish overarching professional codes of practice for members, if the documents labels do not identify them as a mediator code, or if web sites are not searchable. Further research should investigate how codes of conduct affect construction mediators' practice.

Practical implications

Codes of conduct from countries and international organisations provide exemplars of good practice. Mediation providers in England and Wales should consider revising mediator codes to give weight to the principle of party self‐determination and to articulate a duty that mediators inform users about their approach to ensure they obtain informed consent.

Originality/value

This is an original analysis of construction codes of conduct observed by mediators in England and Wales. A comparative analysis of codes from international sources contributes to the current debate on regulation and future policy developments.

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International Journal of Law in the Built Environment, vol. 3 no. 1
Type: Research Article
ISSN: 1756-1450

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Article
Publication date: 1 April 2007

K.W. Maree and S. Radloff

The start of the twenty‐first century was marred by a spate of company collapses that involved fraudulent accounting activity. In many cases, company executives, many of

Abstract

The start of the twenty‐first century was marred by a spate of company collapses that involved fraudulent accounting activity. In many cases, company executives, many of whom belonged to the accounting profession, perpetrated the fraud. As a result, internationally, the accounting profession has suffered an enormous loss of goodwill, and its reputation as a profession with integrity has been severely harmed. Accounting professionals are no longer accorded the high regard they commanded in the past.The consequences for the profession have been far‐reaching: accounting now faces a long, uphill battle to restore its reputation and to regain the trust of the international business community. This study replicates two famous international studies in the South African context. The focus of the study was to establish whether factors such as the Code of Professional Conduct of the South African Institute of Chartered Accountants (SAICA), the corporate ethical environment and their age influence the ethical judgement of individual accountants. The first such study was conducted in the United States of America (USA), and it was followed by similar research in Turkey. The results of these two studies suggested very different factors that could influence accountants’ ethical judgement. The study reported in this article investigated South African chartered accountants; and its results were similar to those obtained in the US study.

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Book part
Publication date: 15 February 2017

Meta Gorup

A growing tendency towards interdisciplinary and international social science research has resulted in the need for codes of ethics and guidelines that cross disciplinary…

Abstract

A growing tendency towards interdisciplinary and international social science research has resulted in the need for codes of ethics and guidelines that cross disciplinary and national boundaries. One set of such documents was developed by the RESPECT project, which produced Europe-wide professional and ethical guidelines for social sciences. This chapter builds on a semi-structured interview conducted with the Principal Investigator of the RESPECT project. Her thoughts are contextualised within the broader discussions of ethics and professional standards codes and guidelines as identified by other scholars in the field. Drawing on an experience-based account, the chapter offers guidance in overcoming some of the common concerns when developing international, interdisciplinary ethics codes and guidelines for social science research.

Details

Finding Common Ground: Consensus in Research Ethics Across the Social Sciences
Type: Book
ISBN: 978-1-78714-130-8

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