You are not currently logged in.
Access your personal account or get JSTOR access through your library or other institution:
Ethics and Self-Regulation for CPAs in the U.S.A.
William J. Bollom
Journal of Business Ethics
Vol. 7, No. 1/2 (Jan., 1988), pp. 55-61
Published by: Springer
Stable URL: http://www.jstor.org/stable/25071725
Page Count: 7
Preview not available
This paper explores three questions: (1) Why should Certified Public Accountants (CPAs), as a group, adhere to their code of ethics? (2) Why should an individual CPA adhere to the code? (3) Of what significance are the answers to these questions in regards to possible changes in the accounting curriculum and the CPA profession's present concern for self-regulation through quality control reviews? The paper concludes that all college accounting majors should be required to take an ethics course and that the current quality review program should be mandatory, not voluntary.
Journal of Business Ethics © 1988 Springer