Ethical code in the public accounting profession

Abstract: This paper discusses the ethical responsibility that should govern any kind of profession, and focuses on analyzing the ethical code in the public accountant performance. The Code of Professional Conduct of the American Institute of Certified Public Accountants (AICPA) is the primary sourc...

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Autor principal: Jamnik, Anton
Formato: Artículo
Lenguaje:Inglés
Inglés
Publicado: Universidad Católica Argentina. Facultad de Ciencias Económicas. Escuela de Economía. Centro de Estudios en Economía y Cultura 2019
Materias:
ETICA
CONTADOR PUBLICO
RESPONSABILIDAD PROFESIONAL
ETICA PROFESIONAL
CODIGO DE CONDUCTA
Acceso en línea:https://repositorio.uca.edu.ar/handle/123456789/2071
Aporte de:
Repositorio Institucional de la Universidad Católica Argentina (UCA) de Universidad Católica Argentina
id I33-R139123456789-2071
record_format dspace
institution Universidad Católica Argentina
institution_str I-33
repository_str R-139
collection Repositorio Institucional de la Universidad Católica Argentina (UCA)
language Inglés
Inglés
topic ETICA
CONTADOR PUBLICO
RESPONSABILIDAD PROFESIONAL
ETICA PROFESIONAL
CODIGO DE CONDUCTA
spellingShingle ETICA
CONTADOR PUBLICO
RESPONSABILIDAD PROFESIONAL
ETICA PROFESIONAL
CODIGO DE CONDUCTA
Jamnik, Anton
Ethical code in the public accounting profession
topic_facet ETICA
CONTADOR PUBLICO
RESPONSABILIDAD PROFESIONAL
ETICA PROFESIONAL
CODIGO DE CONDUCTA
description Abstract: This paper discusses the ethical responsibility that should govern any kind of profession, and focuses on analyzing the ethical code in the public accountant performance. The Code of Professional Conduct of the American Institute of Certified Public Accountants (AICPA) is the primary source of guidance for accountants in public practice, and the article discusses the purposes the code serves. It also analyzes various situations where the code must be applied and demonstrates the way this is carried out. Finally, the author describes the code’s problems and the way he believes they can be overcome to make the profession more trustworthy.
format Artículo
author Jamnik, Anton
author_facet Jamnik, Anton
author_sort Jamnik, Anton
title Ethical code in the public accounting profession
title_short Ethical code in the public accounting profession
title_full Ethical code in the public accounting profession
title_fullStr Ethical code in the public accounting profession
title_full_unstemmed Ethical code in the public accounting profession
title_sort ethical code in the public accounting profession
publisher Universidad Católica Argentina. Facultad de Ciencias Económicas. Escuela de Economía. Centro de Estudios en Economía y Cultura
publishDate 2019
url https://repositorio.uca.edu.ar/handle/123456789/2071
work_keys_str_mv AT jamnikanton ethicalcodeinthepublicaccountingprofession
bdutipo_str Repositorios
_version_ 1764820526054768641

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