Trends in Ethical Sanctions within the Accounting Profession

2000 ◽  
Vol 14 (4) ◽  
pp. 427-439 ◽  
Author(s):  
Shane Moriarity
Keyword(s):  
Self Regulation ◽  
Professional Service ◽  
Professional Conduct ◽  
Accounting Profession ◽  
Before And After ◽  
Code Of Professional Conduct

This study examines the disciplinary sanctions imposed on AICPA members before and after the adoption of the Code of Professional Conduct in 1988. It reveals that the number of sanctions for substandard professional service has increased after the change. In addition, the profession has increased the use of education as a means of remediating deficiencies in professional service. An analysis of state-by-state sanctions suggests the profession has also achieved more uniform enforcement of the Code. Taken together, the findings support a conclusion that the 1988 changes have improved self-regulation in the accounting profession.

scholarly journals An Examination of AICPA Disciplinary Actions: 1980–2014

2016 ◽  
Vol 10 (2) ◽  
pp. A1-A13 ◽  
Author(s):  
Jack L. Armitage ◽  
Shane R. Moriarity
Keyword(s):  
Professional Service ◽  
Substantial Decrease ◽  
Certified Public Accountants ◽  
Professional Conduct ◽  
Disciplinary Actions ◽  
American Institute ◽  
High Incidence ◽  
Public Accountants ◽  
Code Of Professional Conduct

SUMMARY This study examines trends in the disciplinary sanctions imposed by the American Institute of Certified Public Accountants (AICPA) over the 35-year period 1980–2014. It reveals that the sizable increase in the number of sanctions that followed the 1988 revision to the Institute's Code of Professional Conduct has mostly stabilized. However, there is still growth in the number of sanctions being imposed for substandard professional service. The sanctions imposed for substandard professional service have also become more stringent. In combination these actions confer assurance that continuing members of the Institute provide superior professional service. A 2003 bylaw change that imposes automatic sanctions for members disciplined by approved bodies has resulted in a substantial decrease in the number of investigations undertaken by the AICPA. However, there is a high incidence of noncooperation with the remaining investigations, the reasons for which are not established by the current study.

scholarly journals The Dead Parrot: Does Professional Self-Regulation Exhibit Vital Signs

1995 ◽  
Vol 33 (4) ◽  
pp. 800 ◽  
Author(s):  
H. W. Arthurs
Keyword(s):  
Self Regulation ◽  
Vital Signs ◽  
Legal Profession ◽  
Professional Conduct ◽  
Professional Self ◽  
The Dead ◽  
Code Of Professional Conduct

Self-governance of the legal profession, and the promulgation and enforcement of a code of professional conduct are usually justified by arguments from principle, practicality and past practice. None of these can be sustained. However, if professional self-governance were replaced by governmental or judicial regulation, the operational norms of professional conduct

PROFESSIONAL ETHICS OF CPAS IN TAX PRACTICE: AN HISTORICAL PERSPECTIVE

1983 ◽  
Vol 10 (2) ◽  
pp. 81-97 ◽  
Author(s):  
Barry G. Broden ◽  
Stephen E. Loeb
Keyword(s):  
Professional Ethics ◽  
Government Regulation ◽  
Historical Perspective ◽  
Self Regulation ◽  
Accounting Profession ◽  
Occupational Groups ◽  
Two Factors ◽  
Tax Practice

The paper traces the development of the accounting profession's own standards relating to tax practice. When appropriate, the nature and effect of government regulation on the profession's own standards are noted. It was determined that the accounting profession has been slow in developing standards for self-regulation in the area of tax practice. This may be related to two factors: (1) the existence of strong government regulation of tax practice, and (2) the diverse nature of the occupational groups engaged in tax practice.

SAMUEL J. BROADS CONTRIBUTIONS TO THE ACCOUNTING PROFESSION

1996 ◽  
Vol 23 (2) ◽  
pp. 69-85 ◽  
Author(s):  
Gary John Previts ◽  
Thomas R. Robinson
Keyword(s):  
Self Regulation ◽  
Accounting Profession ◽  
General Acceptance ◽  
Accounting Principles ◽  
The Individual ◽  
Securities Laws ◽  
Analogous Reasoning ◽  
Independent Audit ◽  
Selection Of

In the decade following the passage of the Federal Securities Laws of 1933 and 1934, the reform of accounting and auditing practices directed authority for selection of accounting principles and auditing procedures away from the discretion of the individual accountant and auditor. Instead, a self-regulatory peer driven process to establish general acceptance for a more limited set of principles and procedures was being initiated. Two events which occurred in 1938 indelibly affected this process, the SEC's decision to issue Accounting Series Release No. 4, which empowered non-governmental entities as potential sources of authoritative support, and the McKesson & Robbins fraud which called into question the value of the independent audit and the role of external auditing at the very time a momentum had been established for self-regulation by the nascent and recently reunified accounting profession. The contributions of Samuel J. Broad in both the initiatives for self-regulation of accounting principles and of auditing procedures is examined in this paper. Further, several examples of Broad's rhetorical technique of employing analogous reasoning to facilitate dissemination of complex economic and accounting issues are examined.

Implementation of a rhythm and movement intervention to support self-regulation skills of preschool-aged children in disadvantaged communities

2019 ◽  
Vol 47 (6) ◽  
pp. 800-820 ◽  
Author(s):  
Kate E. Williams ◽  
Donna Berthelsen
Keyword(s):  
Executive Function ◽  
School Readiness ◽  
Emotional Regulation ◽  
School Achievement ◽  
Self Regulation ◽  
Intervention Group ◽  
Control Group ◽  
Disadvantaged Communities ◽  
Path Analyses ◽  
Before And After

Self-regulation skills are an important predictor of school readiness and early school achievement. Research identifies that experiences of early stress in disadvantaged households can affect young children’s brain architecture, often manifested in poor self-regulatory functioning. Although there are documented benefits of coordinated movement activities to improve self-regulation, few interventions have focused exclusively on music and rhythmic activities. This study explores the effectiveness of a preschool intervention, delivered across 8 weeks, which focused on coordinated rhythmic movement with music to improve self-regulation and executive function. The study involved 113 children across three preschools in disadvantaged communities. The intervention group received 16 sessions of a rhythm and movement program over 8 weeks, whereas the control group undertook the usual preschool program. Executive functions were directly assessed, and teachers reported on children’s self-regulation before and after the intervention. Path analyses found positive intervention effects for emotional regulation reported by teachers and, for boys, on the measure of shifting in the executive function assessment. Teacher-reported cognitive and behavioral regulation also improved in one research site. These early findings suggest that a rhythm and movement intervention has the potential to support the development of self-regulation skills in preschool; however, further research is required.

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