Award/Availability

Open Access Honors Program Thesis

Keywords

Accounting--Moral and ethical aspects; Ethics--Testing;

Abstract

The importance of ethics to the accounting profession is well established (Turpen and Witmer, 1997; Abdolmohammadi, Read, and Scarbrough, 2003; Guffey and McCartney, 2008). In accounting, a commitment to ethical behavior is regarded as the basis for all other performance standards, (Turpen et al., 1997), and historically most agree that accountants practice honest principles (Leitsch, 2006). However, business headlines such as those related to the collapse of Enron and its auditor, Arthur Andersen, raise concerns about ethical actions of accountants (Abdolmohammadi et al., 2003). Additionally, accountants and auditors have more recently come under fire due to issues related to the collapse of Lehman Brothers, Freddie Mac, and the business ventures of Bernie Madoff among others. In reaction to these and other issues, the American Institute of Certified Public Accountants (AICPA) and the Institute of Management Accountants (IMA) increased emphasis placed on ethics in their certification examinations and the AICPA updated their code of professional conduct (AICPA Code of Professional Conduct, Statement of Ethical Professional Practice).

Date of Award

2010

University Honors Designation

A thesis submitted in partial fulfillment of the requirements for the designation University Honors

Date Original

2010

Object Description

39 p.

Language

EN

File Format

application/pdf

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