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Changes in the code of ethics of the U.S. accounting profession, 1917 and 1988: The continual quest for legitimation

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Cited by:

  1. Daly, Bonita A. & Schuler, Drue K., 1998. "Redefining a certified public accounting firm," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 549-567.
  2. 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.
  3. Mills, Patti A. & Young, Joni J., 1999. "From contract to speech: the courts and CPA licensing laws 1921-1996," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 243-262, April.
  4. Simmons, Cynthia & Neu, Dean, 1997. "Re-presenting the external: Editorials and the Canadian CAs (1936-1950)," Accounting, Organizations and Society, Elsevier, vol. 22(8), pages 799-824, November.
  5. Donna Bobek & Amy Hageman & Robin Radtke, 2015. "The Influence of Roles and Organizational Fit on Accounting Professionals’ Perceptions of their Firms’ Ethical Environment," Journal of Business Ethics, Springer, vol. 126(1), pages 125-141, January.
  6. Power, Michael, 1996. "Making things auditable," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 289-315.
  7. Mustafa AY, 2011. "Commercial High School Students Conceptual Structures of Accounting," Far East Journal of Psychology and Business, Far East Research Centre, vol. 2(2), pages 24-36, February.
  8. Maria Ishaque, 2021. "Managing Conflict of Interests in Professional Accounting Firms: A Research Synthesis," Journal of Business Ethics, Springer, vol. 169(3), pages 537-555, March.
  9. Devan Mescall & Fred Phillips & Regan N. Schmidt, 2017. "Does the Accounting Profession Discipline Its Members Differently After Public Scrutiny?," Journal of Business Ethics, Springer, vol. 142(2), pages 285-309, May.
  10. Renu Desai & Robin Roberts, 2013. "Deficiencies in the Code of Conduct: The AICPA Rhetoric Surrounding the Tax Return Preparation Outsourcing Disclosure Rules," Journal of Business Ethics, Springer, vol. 114(3), pages 457-471, May.
  11. Loréa Baïada-Hirèche & Ghislaine Garmilis, 2016. "Accounting Professionals’ Ethical Judgment and the Institutional Disciplinary Context: A French–US Comparison," Journal of Business Ethics, Springer, vol. 139(4), pages 639-659, December.
  12. 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.
  13. Holm, Claus & Zaman, Mahbub, 2012. "Regulating audit quality: Restoring trust and legitimacy," Accounting forum, Elsevier, vol. 36(1), pages 51-61.
  14. Hervé Stolowy & Yves Gendron & Jodie Moll & Luc Paugam, 2019. "Building the Legitimacy of Whistleblowers: A Multi‐Case Discourse Analysis," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 7-49, March.
  15. Guénin-Paracini, Henri & Gendron, Yves, 2010. "Auditors as modern pharmakoi: Legitimacy paradoxes and the production of economic order," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(2), pages 134-158.
  16. Kaplan, Steven E. & Williams, David D., 2012. "The changing relationship between audit firm size and going concern reporting," Accounting, Organizations and Society, Elsevier, vol. 37(5), pages 322-341.
  17. K. A. Van Peursem & A. Julian, 2006. "Ethics Research: an Accounting Educator's Perspective," Australian Accounting Review, CPA Australia, vol. 16(38), pages 13-29, March.
  18. 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.
  19. Danielle E. Warren & Miguel Alzola, 2009. "Ensuring Independent Auditors: Increasing the Saliency of the Professional Identity," Group Decision and Negotiation, Springer, vol. 18(1), pages 41-56, January.
  20. Laura Girella, 2013. "Regulating through the "Logic of Appropriateness" and the "Rhetoric of the Expert": The Role of Consultants in the Case of Intangibles Reporting in Germany," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(3-4), pages 75-109.
  21. Chua, W. F. & Poullaos, C., 1998. "The dynamics of "closure" amidst the construction of market, profession, empire and nationhood: An historical analysis of an Australian accounting association, 1886-1903," Accounting, Organizations and Society, Elsevier, vol. 23(2), pages 155-187, February.
  22. Andrew West, 2018. "After Virtue and Accounting Ethics," Journal of Business Ethics, Springer, vol. 148(1), pages 21-36, March.
  23. Çakmaklı, Anıl Divarcı & Boone, Christophe & van Witteloostuijn, Arjen, 2020. "Identity realization, multiple logics and legitimacy: Organizational foundings during the emergence of the Dutch accounting industry," Accounting, Organizations and Society, Elsevier, vol. 83(C).
  24. Bruce M. Clayton & Chris J. Staden, 2015. "The Impact of Social Influence Pressure on the Ethical Decision Making of Professional Accountants: Australian and New Zealand Evidence," Australian Accounting Review, CPA Australia, vol. 25(4), pages 372-388, December.
  25. Panozzo, Fabrizio, 1997. "The making of the good academic accountant," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 447-480, July.
  26. Dellaportas, Steven & Davenport, Laura, 2008. "Reflections on the public interest in accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(7), pages 1080-1098.
  27. Dean Neu & Gregory D. Saxton, 2023. "Building Ethical Narratives: The Audiences for AICPA Editorials," Journal of Business Ethics, Springer, vol. 182(4), pages 1055-1072, February.
  28. Paisey, Catriona & Paisey, Nicholas J., 2012. "Whose rights? Professional discipline and the incorporation of a (human) rights framework: The case of ICAS," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 17-35.
  29. Saeed Askary & Marc Olynyk, 2006. "Public Interest, Ethics, and the Balanced Scorecard: Implications for the Accounting Profession," Australian Accounting Review, CPA Australia, vol. 16(38), pages 51-58, March.
  30. Shearer, Teri, 2002. "Ethics and accountability: from the for-itself to the for-the-other," Accounting, Organizations and Society, Elsevier, vol. 27(6), pages 541-573, August.
  31. 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.
  32. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
  33. Albert Spalding & Alfonso Oddo, 2011. "It’s Time for Principles-Based Accounting Ethics," Journal of Business Ethics, Springer, vol. 99(1), pages 49-59, February.
  34. Oldroyd, David & Fleischman, Richard K. & Tyson, Thomas N., 2008. "The culpability of accounting practice in promoting slavery in the British Empire and antebellum United States," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(5), pages 764-784.
  35. Albert D. Spalding & Gretchen R. Lawrie, 2019. "A Critical Examination of the AICPA’s New “Conceptual Framework” Ethics Protocol," Journal of Business Ethics, Springer, vol. 155(4), pages 1135-1152, April.
  36. Frémeaux, Sandrine & Puyou, François-Régis & Michelson, Grant, 2020. "Beyond accountants as technocrats: A common good perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
  37. Murphy, Tim & O’Connell, Vincent & Ó hÓgartaigh, Ciarán, 2013. "Discourses surrounding the evolution of the IASB/FASB Conceptual Framework: What they reveal about the “living law” of accounting," Accounting, Organizations and Society, Elsevier, vol. 38(1), pages 72-91.
  38. Kyriacou, Orthodoxia, 2016. "Accounting for images of ‘equality’ in digital space: Towards an exploration of the Greek Accounting Professional Institute," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 35(C), pages 35-57.
  39. Céline Baud & Marion Brivot & Darlene Himick, 2021. "Accounting Ethics and the Fragmentation of Value," Journal of Business Ethics, Springer, vol. 168(2), pages 373-387, January.
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