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Deficiencies in the Code of Conduct: The AICPA Rhetoric Surrounding the Tax Return Preparation Outsourcing Disclosure Rules

Desai, Renu; Roberts, Robin - In: Journal of Business Ethics 114 (2013) 3, pp. 457-471

’s recommended outsourcing disclosure rules within the rank and file of the CPA profession. We argue that our analysis reveals the … disclosure format for this type of work. We draw on Giddens’ theory of trust and expert systems, the professionalism literature … leadership’s stated professional justifications for outsourcing and its recommended client disclosures, (2) risks associated with …

Persistent link: https://www.econbiz.de/10010868149

The influence of ethical codes of conduct on professionalism in tax practice

Fatemi, Darius; Hasseldine, John; Hite, Peggy A. - In: Journal of business ethics : JBE 164 (2020) 1, pp. 133-149

Professional integrity is a fundamental principle of the International Ethics Standards Board for Accountants Code of Ethics (IESBA, in Code of ethics for professional accountants, IFAC, New York; IESBA, Code of ethics for professional accountants, IFAC, New York, 2016). This does not apply...

Persistent link: https://www.econbiz.de/10012227893

A pitfall in ethical investing : ESG disclosures reflect vulnerabilities, not virtues

Garvey, Gerald; Kazdin, Joshua; LaFond, Ryan; Nash, Joanna - In: Journal of investment management : JOIM 15 (2017) 2, pp. 51-64

Persistent link: https://www.econbiz.de/10011700683

Corporate social responsibility and governance : information disclosure in multinational corporations

Kaymak, Turhan; Bektas, Eralp - In: Corporate social responsibility and environmental management 24 (2017) 6, pp. 555-569

Persistent link: https://www.econbiz.de/10011890721

Conflict of interest disclosure as a reminder of professional norms : clients first!

Sah, Sunita - In: Organizational behavior and human decision processes : … 154 (2019), pp. 62-79

Persistent link: https://www.econbiz.de/10012119125

Corporate ethical values disclosure : evidence from Malaysian and Indonesian top companies

Joseph, Corina; Cahaya, Fitra Roman; Sharifah Norzehan … - In: International journal of accounting and information … 32 (2024) 3, pp. 369-389

Persistent link: https://www.econbiz.de/10014549075

First things first : unselfconscious corporate virtuosity and corporate performance

Gould, Anthony M.; Joullié, Jean-Etienne; Gould, Kate - In: Business strategy and the environment 33 (2024) 2, pp. 692-706

Persistent link: https://www.econbiz.de/10014467311

The conflict between public interest and self-interest in public accounting

Liu, Chunhui - In: International journal of services and standards 10 (2015) 3, pp. 103-115

Persistent link: https://www.econbiz.de/10011526225

Legal and ethical implications of the foreign outsourcing of tax return preparation

Leavins, John R.; Starner, John; Simms, John E. - In: International business and economics research journal 9 (2010) 3, pp. 101-107

Persistent link: https://www.econbiz.de/10008858743

Financial terrorists and the offshore outsourcing of tax return preparation

Nouri, Hossein; Lafond, C. Andrew - In: International journal of critical accounting : IJCA 4 (2012) 3, pp. 272-282

Persistent link: https://www.econbiz.de/10009572778

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