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Interpreting the Public Interest: A Survey of Professional Accountants

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  • Laura Davenport
  • Steven Dellaportas

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  • Laura Davenport & Steven Dellaportas, 2009. "Interpreting the Public Interest: A Survey of Professional Accountants," Australian Accounting Review, CPA Australia, vol. 19(1), pages 11-23, March.
    • Handle: RePEc:bla:ausact:v:19:y:2009:i:1:p:11-23
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2008.00041.x
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    References listed on IDEAS

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    1. Mary Canning & Brendan O'Dwyer, 2001. "Professional accounting bodies' disciplinary procedures: accountable, transparent and in the public interest?," European Accounting Review, Taylor & Francis Journals, vol. 10(4), pages 725-749.
    2. Walker, Stephen P., 1991. "The defence of professional monopoly: Scottish chartered accountants and "satellites in the accountancy firmament" 1854-1914," Accounting, Organizations and Society, Elsevier, vol. 16(3), pages 257-283.
    3. Cooper, David J. & Robson, Keith, 2006. "Accounting, professions and regulation: Locating the sites of professionalization," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 415-444.
    4. Power, Michael K., 1991. "Educating accountants: Towards a critical ethnography," Accounting, Organizations and Society, Elsevier, vol. 16(4), pages 333-353.
    5. Preston, Alistair M. & Cooper, David J. & Scarbrough, D. Paul & Chilton, Robert C., 1995. "Changes in the code of ethics of the U.S. accounting profession, 1917 and 1988: The continual quest for legitimation," Accounting, Organizations and Society, Elsevier, vol. 20(6), pages 507-546, August.
    6. Scott Henderson & Erin Henderson, 2001. "A Note on the Public Interest and Ethical Behaviour," Australian Accounting Review, CPA Australia, vol. 11(25), pages 68-72, November.
    7. Sikka, Prem & Willmott, Hugh, 1995. "The power of "independence": defending and extending the jurisdiction of accounting in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 20(6), pages 547-581, August.
    8. Parker, Lee D., 1994. "Professional accounting body ethics: In search of the private interest," Accounting, Organizations and Society, Elsevier, vol. 19(6), pages 507-525, August.
    9. Beach, John E., 1984. "Code of ethics: The professional catch 22," Journal of Accounting and Public Policy, Elsevier, vol. 3(4), pages 311-323.
    10. Dellaportas, Steven & Davenport, Laura, 2008. "Reflections on the public interest in accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(7), pages 1080-1098.
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    Cited by:

    1. Walker, Stephen P., 2017. "Accountants and the pursuit of the national interest: A study of role conflict during the First World War," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 47(C), pages 8-25.
    2. Barrainkua, Itsaso & Espinosa-Pike, Marcela, 2018. "The influence of auditors’ professionalism on ethical judgement: Differences among practitioners and postgraduate students," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 176-187.
    3. Alexandra ARDELEAN & Adriana TIRON-TUDOR, 2018. "Commitment to public interest in audit – an imperative of strengthening trust in the profession," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(152), pages 527-527.
    4. Jeff Everett & Constance Friesen & Dean Neu & Abu Shiraz Rahaman, 2018. "We Have Never Been Secular: Religious Identities, Duties, and Ethics in Audit Practice," Journal of Business Ethics, Springer, vol. 153(4), pages 1121-1142, December.
    5. Angelica Buboi (Danaila), 2023. "Overall Impact of Specific Regulations on the Statutory Auditor's Behavior," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 265-275, August.
    6. Mariana Alice PREDA (SIMION) & Anda Ileana NECULA & Anca Daniela ?ENCHEA, 2022. "Moral And Social Responsibility - Essential Attributes Of The Financial Audit Profession," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 7(3), pages 161-170.
    7. Espinosa-Pike, Marcela & Barrainkua, Itsaso, 2016. "An exploratory study of the pressures and ethical dilemmas in the audit conflict," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 10-20.
    8. J. Gregory Jenkins & Velina Popova & Mark D. Sheldon, 2018. "In Support of Public or Private Interests? An Examination of Sanctions Imposed Under the AICPA Code of Professional Conduct," Journal of Business Ethics, Springer, vol. 152(2), pages 523-549, October.
    9. Janie Bérubé & Yves Gendron, 2023. "Developing Ethical Sensitivity in Future Accounting Practitioners: The Case of a Dialogic Learning for Final-Year Undergraduates," Journal of Business Ethics, Springer, vol. 183(3), pages 763-781, March.

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