accounting ethics
This paper will discuss the public perception of CPAs in today's society, pitfalls that they may encounter, methods to prevent some of these negative behaviors and consequences they may face should they fall short. Most "Who Do You Trust?" surveys rank politicians, lawyers and used car salesmen at the bottom and certified public accountants at the top. That is because the CPA profession has a squeaky clean image--anal-retentive little wimps who wear thick glasses and cannot get a date. CPAs are known and respected for their honesty. The profession that goes out of its way to project that image, and there is a certain amount of truth to it. Not all accountants are anal-retentive little wimps who cannot get a date. Many of them are quite articulate. Some are quite lovely, in some schools, more than half of the accounting majors are women. Also, not all CPAs are squeaky clean and respected for their honesty. Some are quite dishonest and are putting a black mark on the image of the entire profession. There is one area where the CPA profession has fallen short of protecting the public interest. The general duty that accountants owe to their clients and the other persons who are affected by their actions is to "exercise the skill
The segment to the student population most harmed by this insane policy is the segment least likely to be able to pay for a fifth year - blacks, Hispanics, low-income students of whatever persuasion. On the surface that does not appear to any big deal. Dumont Institute, Ethic Information Center. Two elements compose the general duty of performance: skill and care. Most states have statues imposing criminal penalties on accountants who willfully falsify financial statements or other reports in fillings under the state securities laws and who willfully violate the state securities laws or aid and abet criminal violations of these laws by others. Even those who are positively influenced by ethics instruction, moreover, may still behave irresponsibly if their careers or their livelihoods require them to act in their client's financial interest. I have realized that it is a very trustworthy profession, held in the highest esteem by the public at large. While students must be acquainted with professional codes of conduct as part of their preparation for a career, most researchers on ethics do not consider such material to be sufficient grounding in ethical training (Fulmer and Cargile 1993:Adams et al. Finally disciplinary proceedings may be brought against an accountant by professional societies such as the AICPA.
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Metzger JD,
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Acceptance Essays
