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- Title
Accounting in the Public Interest.
- Authors
Mintz, Steven
- Abstract
The article offers information on the professional ethics in accounting and concerns of conflicts of interest in the U.S. Topics discussed include conflicts of interest created with personal and business relationships with clients and client management; recodification of the Code of Professional Conduct by American Institute of Certified Public Accountants and impartial decision making and threatened the independence of the audit function.
- Subjects
UNITED States; ACCOUNTING ethics; CONFLICT of interests; ACCOUNTANT-client privilege; DECISION making in accounting; AMERICAN Institute of Certified Public Accountants
- Publication
CPA Journal, 2018, Vol 88, Issue 3, p22
- ISSN
0732-8435
- Publication type
Article