A critique of the descriptive power of the private interest model of professional accounting ethics: an examination over time in the Irish context
Article Abstract:
Research provides some evidence supporting the descriptive power of the private interest model of accounting ethics. The Institute of Chartered Accountants in Ireland was used to test the model. Suggestions for modifying the model are presented.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2003
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Effects of personal values on auditors' ethical decisions
Article Abstract:
According to a survey, personal values did not affect perceptions of the depth of moral dilemmas, but did affect behavior and ethical judgment of auditors.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2001
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The changing internal market for ethical discourses in the Canadian CA profession
Article Abstract:
The significance of ethical standards for Canadian chartered accountants, in the wake of business failures, is examined.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2003
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