scholarly journals Determinant factors of cognitive moral development in audit activities: Ethical decision perspective (Empirical study on public accounting firms)

2014 ◽  
Vol 5 (2) ◽  
Author(s):  
Pupung Purnamasari ◽  
Abdul Rohman ◽  
Anis Chariri
Keyword(s):  
Empirical Study ◽  
Moral Development ◽  
Ethical Decision ◽  
Cognitive Moral Development ◽  
Public Accounting ◽  
Accounting Firms ◽  
Determinant Factors ◽  
Public Accounting Firms

An Investigation of Ethical Environments of CPAs: Public Accounting versus Industry

2016 ◽  
Vol 29 (1) ◽  
pp. 43-56 ◽  
Author(s):  
Donna D. Bobek ◽  
Derek W. Dalton ◽  
Brian E. Daugherty ◽  
Amy M. Hageman ◽  
Robin R. Radtke
Keyword(s):  
Ethical Decision ◽  
Ethical Decision Making ◽  
Data Availability ◽  
Certified Public Accountants ◽  
Public Accounting ◽  
Accounting Firms ◽  
Research And Practice ◽  
Work Settings ◽  
Big 4 ◽  
Public Accounting Firms

ABSTRACT The purpose of this paper is to investigate certified public accountants' (CPAs) perceptions of their ethical environments. More specifically, we compare the perceptions of CPAs in (1) public accounting firms to those in industry, and (2) perceptions of CPAs at Big 4 public accounting firms to those at non-Big 4 firms. The ethical environment is one component of overall organizational culture and is important for encouraging ethical decision making. Based on responses from 904 CPAs, we find CPAs working at public accounting firms perceive their ethical environments as significantly stronger than CPAs in industry (and other nonpublic accounting work settings). Additionally, within public accounting, CPAs at Big 4 firms perceive their ethical environments as significantly stronger than those working at non-Big 4 accounting firms. Implications for research and practice are discussed. Data Availability: Please contact the authors.

scholarly journals Extraversion-Introversion Personality Traits Of Local Firm CPAs Who Previously Worked For A National CPA Firm: An Empirical Study

2011 ◽  
Vol 22 (1) ◽  
Author(s):  
David Satava ◽  
Dan Hallock
Keyword(s):  
Empirical Study ◽  
Personality Traits ◽  
Personality Types ◽  
Font Size ◽  
Public Accounting ◽  
Accounting Firms ◽  
Local Firm ◽  
Public Accounting Firms ◽  
Level 1 ◽  
Cpa Firm

<p class="MsoNormal" style="text-align: justify; margin: 0in 0.6in 0pt 0.5in; mso-outline-level: 1;"><span style="font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 10pt;">Prior research on the personality types of CPAs has focused on which personality types were most attracted to national or local public accounting firms. P<span style="color: black;">revious studies indicate </span>that national-firm CPAs are twice as likely to be extraverts whereas local-firm CPAs are twice as likely to be introverts. No prior studies have evaluated the extraversion-introversion personality types of those who first started with a national firm before working for a local firm. This study postulates that for extraversion-introversion, CPAs who worked for a national firm before working for a local firm are statistically similar to those who have only worked for a local firm and statistically different from those who have only worked for a national firm.<span style="mso-spacerun: yes;">&nbsp; </span>With respect to extraversion-introversion for those who first started work for a national firm before working for a local CPA firm, this study supports the hypothesis that they would be different from those who had only worked for a national firm and does not support their similarity with those who had only worked for a local CPA firm.<span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp; </span></span></p>

WARREN W. NISSLEY: A CRUSADER FOR COLLEGIATE EDUCATION

1996 ◽  
Vol 23 (1) ◽  
pp. 89-116 ◽  
Author(s):  
Elliott L. Slocum ◽  
Alfred R. Roberts
Keyword(s):  
Independent Schools ◽  
College Graduates ◽  
Accounting Education ◽  
Graduate Level ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accounting Firms ◽  
College Programs

Warren W. Nissley's intense dedication to public accounting led him to crusade for development of schools of accountancy and improvement of education of accountants. Nissley conceived and championed the Bureau for Placements, 1926–1932, which resulted in: public accounting firms recruiting college graduates and developing permanent professional staffs, publishing the first Institute career publication, academic and student awareness of public accounting, and improved quality of college programs and graduates. Nissley's campaign for independent schools of accountancy, 1928–1950, influenced the Institute's committee on education. Many elements of his recommendations may be recognized in the evolution and current developments of accounting education. However, Nissley would continue to express disappointment in the failure to establish separate professional, graduate level, schools of accountancy for public accounting.

Sign in / Sign up

Export Citation Format

Share Document