A critique of the descriptive power of the private interest model of professional accounting ethics: an examination over time in the Irish context

Article Abstract:

Research provides some evidence supporting the descriptive power of the private interest model of accounting ethics. The Institute of Chartered Accountants in Ireland was used to test the model. Suggestions for modifying the model are presented.

Ireland, Management dynamics, Models, Management, Comparative analysis, Company business management, Professional ethics

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Effects of personal values on auditors' ethical decisions

Article Abstract:

According to a survey, personal values did not affect perceptions of the depth of moral dilemmas, but did affect behavior and ethical judgment of auditors.

United States, Statistical Data Included, Influence, Auditors, Values, Values (Philosophy)

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The changing internal market for ethical discourses in the Canadian CA profession

Article Abstract:

The significance of ethical standards for Canadian chartered accountants, in the wake of business failures, is examined.

Australia, Canada, Product standards, safety, & recalls, Business Failures, Standards, Analysis, Accountants

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