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It’s Time for Principles-Based Accounting Ethics

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  • Albert Spalding
  • Alfonso Oddo

Abstract

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Suggested Citation

  • 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.
    • Handle: RePEc:kap:jbuset:v:99:y:2011:i:1:p:49-59
    DOI: 10.1007/s10551-011-1166-5
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    References listed on IDEAS

    as
    1. J. Graafland, 2010. "Do Markets Crowd Out Virtues? An Aristotelian Framework," Journal of Business Ethics, Springer, vol. 91(1), pages 1-19, January.
    2. 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.
    3. Mark S. Schwartz, 2002. "A Code of Ethics for Corporate Code of Ethics," Journal of Business Ethics, Springer, vol. 41(1), pages 27-43, November.
    4. Alexander Bertland, 2009. "Virtue Ethics in Business and the Capabilities Approach," Journal of Business Ethics, Springer, vol. 84(1), pages 25-32, January.
    5. Rolf Uwe Fülbier & Joerg‐Markus Hitz & Thorsten Sellhorn, 2009. "Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting," Abacus, Accounting Foundation, University of Sydney, vol. 45(4), pages 455-492, December.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Madeline Domino & Stephen Wingreen & James Blanton, 2015. "Social Cognitive Theory: The Antecedents and Effects of Ethical Climate Fit on Organizational Attitudes of Corporate Accounting Professionals—A Reflection of Client Narcissism and Fraud Attitude Risk," Journal of Business Ethics, Springer, vol. 131(2), pages 453-467, October.
    2. Ana-Maria Pascu, 2012. "Theoretical Considerations On The Influence Of Ethical Principles On Audit Quality, Between Objectivity And Responsibility Of The Accounting Profession," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 4(4), pages 795-808, December.
    3. 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.
    4. repec:jes:wpaper:y:2012:v:4:p:795-808 is not listed on IDEAS
    5. Øyvind Kvalnes & Salvör Nordal, 2019. "Normalization of Questionable Behavior: An Ethical Root of the Financial Crisis in Iceland," Journal of Business Ethics, Springer, vol. 159(3), pages 761-775, October.
    6. 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.

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