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Journal of Business Ethics

Erschienen in:

20.10.2015

Accounting Professionals’ Ethical Judgment and the Institutional Disciplinary Context: A French–US Comparison

verfasst von: Loréa Baïada-Hirèche, Ghislaine Garmilis

Erschienen in: Journal of Business Ethics | Ausgabe 4/2016

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Abstract

This paper investigates whether accounting professionals’ ethical judgment (EJ) is influenced by the disciplinary system established by the accounting profession in France and the United States. Our study first attempts to determine whether there is a link between the EJ of accounting professionals and the disciplinary context, in each country. It then performs a comparative analysis of the two nations. Our findings indicate that the judgment of American accounting professionals is correlated with the disciplinary decisions of the accountancy board. By contrast, the judgment of French accounting professionals is independent of the disciplinary context. Whereas cross-national studies have thus far attributed differences among nations mainly to cultural distance, current research shows that non-cultural national factors should also be considered. In line with this perspective, our study suggests that institutional factors, in particular the disciplinary system, may also account for the differences between French and American accounting professionals’ ethical perceptions. We support these results by highlighting some characteristics of the countries’ respective legal systems (such as the ease of the procedure, the publication and the impact of sanctions and the format of the rules), which may explain the divergences observed. We conclude by identifying implications for the independence of accounting professionals’ EJ and the risks associated with dissuasive disciplinary systems.

Vorheriger Artikel Editorial: Business Ethics in a European Perspective: A Case for Unity in Diversity?

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This rate is based on an average of 23.3 cases per year for 18,278 members of the Ordre des experts-comptables in 2006.

The rate is based on an average of 22.3 cases per year for 37,528 New York licensed CPAs in 2006.

Obstruction of justice and false declarations, income tax-related misconduct, providing both audit and consultancy services, disagreement and misleading on fees, failure to comply with technical standards, failure to prepare tax returns, failure to cooperate in investigation of professional organizations.

Providing both audit and consultancy services, depending on a major client, advertising, conflict on fees with peers, failure to transmit files to peers.

In France: securities violations, income tax-related misconduct, disagreement and misleading on fees, negligence, failure to comply with technical standards, failure to comply with procedural and documentary standards, failure to meet CPE. In the US: Providing both audit and consultancy services, depending on a major client, failure to meet CPE, advertising, conflict on fees with peers, failure to transmit file to peers, disloyal competition.

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Titel: Accounting Professionals’ Ethical Judgment and the Institutional Disciplinary Context: A French–US Comparison
verfasst von: Loréa Baïada-Hirèche
Ghislaine Garmilis
Publikationsdatum: 20.10.2015
Verlag: Springer Netherlands
Erschienen in: Journal of Business Ethics / Ausgabe 4/2016
Print ISSN: 0167-4544
Elektronische ISSN: 1573-0697
DOI: https://doi.org/10.1007/s10551-015-2876-x

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