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  1. A critical examination of the AICPA code of professional conduct.Allison Collins & Norm Schultz - 1995 - Journal of Business Ethics 14 (1):31 - 41.
    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 (...)
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  • Relationship between machiavellianism and type a personality and ethical-orientation.J. Michael Rayburn & L. Gayle Rayburn - 1996 - Journal of Business Ethics 15 (11):1209 - 1219.
    Results of a study investigating the relation between personality traits and ethical-orientation indicate sex is not an good predictor for differences in Machiavellian-, Type A personality- or ethical-orientation. Intelligence is found to be positively associated with Machiavellian- and Type A personality-orientation but negatively associated with ethical-orientation. Machiavellians tend to have Type A personalities, but tend to be less ethically-oriented than Nonmachiavellians. Type A personalities are more ethically-orientated than Type B personalities.
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