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  1. Ethical Principles vs. Ethical Rules.Terri L. Herron & David L. Gilbertson - 2004 - Business Ethics Quarterly 14 (3):499-523.
    Recent calls have been made to move professional standards to a more principles-based perspective, supposing that emphasizing broad principles would eliminate the legalistic focus that rules may encourage, and accountants’ behavior would be more ethical and uniformly so. However, this supposition has yet to be empirically tested. The AICPA Code of Professional Conduct (Code) provides guidance in both forms: principles and rules. This experiment examines how the form of the Code affects independence judgments in a client acceptance context. We also (...)
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  • The Influence of Ethical Codes of Conduct on Professionalism in Tax Practice.Darius Fatemi, John Hasseldine & Peggy Hite - 2020 - Journal of Business Ethics 164 (1):133-149.
    Professional integrity is a fundamental principle of the International Ethics Standards Board for Accountants Code of Ethics. This does not apply directly to members of a particular professional body, but rather member organizations from around the globe are required to adopt a code no less stringent than the principles in the IESBA Code. Hence, all professional accountants are required to possess integrity as a core ethical principle. In the USA, certified public accountants must, in addition, also adhere to the principle (...)
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  • Bien común e interés público en contabilidad: un hecho institucional desde la teoría de John Searle.Héctor Darío Betancur, María Victoria Agudelo Vargas & Carlos Alberto Vargas Gonzáles - 2023 - Discusiones Filosóficas 24 (43):137-168.
    El objetivo del artículo es analizar la relación entre el bien común y el interés público como un hecho institucional desde la teoría de John Searle, una categoría de la que debe partir el saber/hacer contable para construir una sociedad más justa e inclusiva. El interés público debe conducir al bien común; sin embargo, en el marco de la regulación contable internacional, el concepto se ha privatizado vinculándose con el interés financiero. Los resultados del trabajo indican que es necesario reconstruir (...)
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