By its nature, the capitalistic economic system has produced numerous ethical conflicts. The professions, as well as business in general, have been impacted by the increased emphasis on ethical behaviour. In the past few years, there has been an increased interest in business ethics. One...

This paper presents a methodology based on rough set theory whereby certain and possible rules can be derived utilizing the experience of the reviewers. Adoption of this methodology will help the AICPA in closely monitoring the peer review and identifying inconsistencies in the process.