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The independence concept revisited

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  • Carey, John L.

Abstract

John L. Carey retired as executive director and administrative vice president of the AICPA in 1970. He had been associated with the AICPA since 1925. The first non-CPA to receive the AICPA Gold Medal Award, and one of the few non-CPAs to be elected to the Accounting Hall of Fame, Carey authored numerous articles for professional journals and books. In 1969–1970, he authored a two volume history of the AICPA entitled The Rise of the Accounting Profession. The original version of this paper, previously unpublished, was delivered to an accounting seminar at the University of Illinois in 1970. Carey’s first major book length work on CPA ethics was published by the American Institute in 1946. A specialist in CPA ethics, Carey continued to follow the developments of the CPA profession from his retirement home in Taconic, Connecticut, until he passed away. This paper was first published in 1987 and is reproduced from Catalyst magazine with permission from The Ohio Society of CPAs.

Suggested Citation

  • Carey, John L., 2008. "The independence concept revisited," Research in Accounting Regulation, Elsevier, vol. 20(C), pages 295-302.
  • Handle: RePEc:eee:reacre:v:20:y:2008:i:c:p:295-302
    DOI: 10.1016/S1052-0457(07)00217-2
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    Cited by:

    1. Fatemi, Darius & Hasseldine, John & Hite, Peggy, 2014. "The impact of professional standards on accounting judgments: The role of availability and comparative information," Research in Accounting Regulation, Elsevier, vol. 26(1), pages 26-39.

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