Hooper, Keith; Xu, Gina - In: Managerial Auditing Journal 27 (2012) 8, pp. 754-773
Purpose – From a historical perspective, the purpose of this paper is to show how the current New Zealand Accountants' Code of Ethics (COE) differs from the first 1927 COE. The lengthy, current COE comprises strands of thought drawn from three different philosophical positions. By contrast,...
