Author: Tom Coghlan
Given the nature of the work performed, ethical behavior is vital for public accountants. In this session, we will cover ethics standards promulgated by the AICPA and examples of public accountants falling short of these standards. We will also discuss evidence from academic research concerning ethics and public accountants, including possible reasons why public accountants sometimes fall short of ethics rules and regulations.
Publication Date: November 2015
Designed ForAuditors with public companies as clients, executives with firms audited by public accountants, and anyone interested in academic research concerning ethics and public accounting.
NASBA Field of Study
Regulatory Ethics (4 hours)
Program PrerequisitesA basic understanding of ethics.