Ethics in AccountingKeys to Reducing FraudAbstra.docx

Ethics in Accounting
Keys to Reducing Fraud
Abstract: The major problem facing accounting today is the
ethical and moral decline of accounting professionals. The
American Institute of Certified Public Accountants (AICPA) has
published ethical rules to guide accounts and protect the
trustworthiness of their decisions in the event an ethical
dilemma arises. However today, the profession remains
challenged with the need to invest in the growth and
development of ethical and moral reasoning of accounting
professionals to protect them from veering from ethical
standards. This paper will explore ethical concepts such as
professional conduct and integrity and how emphasis on these
ethical values will affect fraud.
Table of Contents
I. Executive Summary 1
II. Introduction 1
III. Review of Literature 1
IV. Analysis 1
V. Recommendations 1
VI. Summary and Conclusions 1
VII. Appendix x 1
VIII. References 1

ACCT 601 – Accounting Capstone
Ethics in accounting
Page 0 of 3I. Executive Summary
Due week 7II. Introduction
Problem statement and how the topic fits with the course, the
degree, and your focus area.
Include a reason for the audience to read the paper. Include an
overview of what you are going to cover in your paper and the
importance of the material.
Preview the main ideas and the order in which they will be
covered.
Establish a tone of the document.
Accounting is the process by which financial transactions are
monitored, tracked and examined. It aims to provide a means of
determining the expenditure levels of an institution and it
provides a means of maintaining transparency and honesty in
the recording of business transactions. While most accounting is
completed using technology, software is easily manipulated by
people. Thus, individuals are the least reliable part of the
process, as they are susceptible to influence from outside
sources and defiant personal decisions. Therefore, the major
problem facing accounting is the ethics and morals of the
individual accountants. This paper will determine the
importance of specific aspects, such as autonomy,
confidentiality, professional conduct and integrity and establish
the overall ethical characteristic necessary to ensure proper
accounting and inhibit fraud.
Autonomy
According to Kant's moral philosophy, autonomy is the capacity
of an individual to act based on objective morality rather than
personal desires or other influences. In accounting, managers
make decisions on their own without the input or approval of
higher authorities. In some cases, this self-rule or individuality

may affect decisions made due to pressures of the moment
rather than the right decisions for the company. In other words,
singular decisions made with the aim of bias in the outcome in
favour of either a party involved in the process or the decision
maker rather than for the greater good is in itself corrupt.
Therefore, to ensure decisions are made with the best intentions
of the organization, rather than other influences, an individual’s
integrity becomes the main defense against unethical actions
(Metzger, 2011).
Confidentiality
Confidentiality is the state of maintaining secrecy or privacy on
specific issues. In accounting, confidentiality entails the details
of the client being protected from the public. The privacy of the
details of the client is the foundation that allows the clients to
open all their accounts to scrutiny in the audit process. The
accountant, being in a position that provides access to
information, requires discretion when storing information, as
the information they maintain is not protected by law (Snyder,
2011). Ethical problems arise when accounts leverage
confidential information for personal benefit, such as sharing or
selling client information. Furthermore, ethical dilemmas may
surface when fraud is discovered since reporting fraudulent
activities takes priority over maintaining confidence. Currently,
undefined professional expectations with regard to what must be
held in confidence and what should be reported has led to an
increase of unintentional and intentional unethical conduct.
Once more, focusing on moral values, such as integrity and
responsible professional conduct, ethics will be promoted.
Professional conduct
The lack of motivation in fully observing professional conduct
may be the cause for discord that has been noted to result in
financial crises (Melé, Rosanas, & Fontrodona, 2016).
Professional conduct is the regulation of a profession by a
regulatory body that guides the members of the body.
Professional conduct provisions are standards created for
members of a professional body to ensure the quality of services

delivered and sets a threshold that is required to meet. The
professional conduct of accountants may at times conflict, such
as when integrity and confidentiality collide. Instances of fraud
may result in the accountant having to debate between
maintaining confidentiality as required by the professional
conduct or reporting fraud, which may affect conduct. The need
to apply ethics in decision-making regarding professional
conduct points to an individual being more susceptible to
disregarding professional conduct when they deem the
infringement to be low level (Bobek, Hageman, & Radtke,
2015). Therefore, it is crucial to highlight the magnitude of
moral strength of finance students in professional conduct and
decision-making (Shawver & Miller, 2015).
Integrity
Integrity is the binding ingredient that holds the accounting
profession together. It is the attribute of being morally upright
through the strict observance of moral principles and generally
being an honest person. Integrity is the binding moral value that
all accounting ethics and professional standards are built upon.
It is the essential quality that emboldens accountants to
faithfully perform their duties and focus on the good of their
client without seeking personal gain. An accountant is required
to be candid, honest and direct regarding the financial situation
of a client. The breakdown of integrity in accounting can be the
result of two factors, lack of ethical standards within an
organization or the moral decay of an individual (Metzger,
2011). The existence of organizational and professional
standards aids in establishing the levels of integrity expected of
an individual. III. Review of Literature
The Effects of Professional Role, Decision Context, and Gender
on the Ethical
Decision Making of Public Accounting Professionals
In the article, The Effects of Professional Role, Decision
Context, and Gender on the Ethical Decision Making of Public
Accounting Professionals, the authors, Bobek, Hageman and
Radtke investigate the scale to which professional roles,

decision perspectives, and gender affect ethical decision making
of governmental accountants. Considering they are in the same
profession as other financiers and accountants; the outcomes of
the study can still be implemented in the paper. Nevertheless,
the study consisted of over 130 public accountants and
concluded that the accountants had a lower probability of
conceding with clients in an antagonistic situation. Moreover,
they were also less likely to recommend yielding when they
were auditing as compared to calculating taxes. It was also
identified that, in the context of auditing, public accountants
were less likely to yield to clients. When the data was broken
down to their basic gender-based analysis, women seemed to
demonstrate better decision-making abilities. Overall, the study
was designed to estimate the likelihood of public accountants
compromising their ethics and conducting activities that can be
deemed illegal. By understanding the dynamics that result in
unethical behaviors, policies could be developed to curb the
probability of unethical professional conduct taking place.
When evaluating the ethical framework or the ethical training
needs in the accounting department, managers should break
down the entire process in terms of; the professional role of the
accountants, the different contexts in which the accountant’s
practice and type of gender involved in the accounting
situations. Secondly, the management should consider whether
the accountant is either an auditor or a tax professional, male or
female and whether they operate in the audit or tax
environment.
Business Ethics From the Top Down Can Prevent Fraud
Business Ethics from the Top Down Can Prevent Fraud by
Burcham, J. provides information on why some individuals turn
to fraud. It will provide insight on how certain situations push
other employees to fraudulent activities. This reference revolves
around the idea of “Tone at the Top”. Burcham’s article
suggests that fraud can be caused by the actions of the higher
executives in a company. The way executives portray ethical
behavior manifests how the rest of the employees behave.

Understandably, most people would agree on the importance of
a job and career. Individuals work hard to keep their position
once they are hired in position, they feel is suitable. When the
executives are doing unethical tasks, it ends up trickling down
to the rest of the employees as they are afraid to do something
about it, for fear of losing their jobs. Everyone fears the
thought of standing up to the CFO or even trying to tell
someone about what is happening. The article goes on to list
what steps should be taken in a workplace to create an ethical
environment.
Climate for Scandal: Corporate Environments that Contribute to
Accounting Fraud
In the article, Climate for Scandal: Corporate Environments that
Contribute to Accounting Fraud, the authors, Crutchley, Jensen
and Marshall, examine multiple factors in 97 firms that were
under investigation for corporate accounting scandals, to
determine the characteristics of the corporate environment that
is most likely to support accounting fraud. The firms selected
for this research had active investigations ongoing for
accounting scandals. The authors found that in most cases, the
corporate environment that supports fraud is characterized by
speedy growth where extreme earnings appear to be smoothing.
In addition, the firms are likely to have very few outsiders on
the audit committee while there is some degree of over-
commitment by outside directors.
The findings of this study suggest that firms that have a good
ethical rating on their accounting practices have a definable
corporate environment. This means that by monitoring the
environment, managers can predict the likelihood of whether
their accountants will engage in corporate fraud. These
characteristics can be used as indicators of fraud and could
therefore be useful in ensuring that accounting ethics are
observed.
Why Good People Do Bad Things: How Fraud Can Happen to
Any of Us
In the article, Why Good People Do Bad Things: How Fraud

Can Happen to Any of Us, Leslie Kirsch does an excellent job
of explaining everything accountants and business leaders need
to know about fraud. This article includes statistics of fraud and
it goes into detail of why people commit fraud. The topic of
fraud prevention is covered as well. Leslie Kirsch makes you
understand that there is not one perfect way to prevent fraud.
On the other hand, it is crucial to prevent fraud and take the
proper steps in the direction of fraud prevention. Leslie
Kirsch’s article provides insight geared to answering how
ethical standards and other preventative measures reduce fraud.
Kirsch’s article will lead us to an answer or several resolutions
to the statement we have at hand.
Ethics in Finance and Accounting: Editorial Introduction
The authors of Ethics in Finance and Accounting: Editorial
Introduction, Melé and Fontrodona, evaluate the recent financial
crisis the nation, as well as the globe experienced in 2007-2008
and states that it is vital for the relationship between finance
and accounting to be reflected upon as well as their ethics and
efficiencies. Moreover, in order to apply proper ethics and
efficiencies, they have to both motivate and empower
practitioners in the financial industry. As a result, the
practitioners will commit their activities to adhere to the law,
fairness, and enhancement of understanding and improvement of
personal veracity. The author of the article further introduces
works that can be used by various financial and accounting
companies to control and measure ethical behaviors and
misconduct in the financial sector and overall professional. This
is without excluding ethical investments and coverage. This
article performs an analysis on the essentials of ethics and
partisanship in the financial sector and demonstrates, through
examples, how those factors can affect the domestic fiscal
environment as well as external economies. Ethics is a necessity
when it comes to professional conduct, such as the handling of
monetary assets. By understanding how professional conduct
and other dependent systems relate, the article identifies the
importance of ethics in accounting and finance.

In order to enhance ethics in the contemporary accounting
environment, the technical aspects of accounting and finance
should be integrated into the actual business activity. This
implies that ethics should not only be limited to the accounting
rules but also extend to an interdependent system of values that
ought to be observed. The accounting and finance departments
must promote the ethical values that define the practice of
accounting to discourage fraud.
The Keys to Integrity and a Sense of Well-being for Accounting
Professionals
In the article, Keys to Integrity and a Sense of Well-being
for Accounting Professionals, the author, Lawrence Metzger,
defines integrity and discusses briefly the barriers and
stumbling blocks that place an accountant’s independence,
objectivity and integrity in danger. More importantly, the
author defines integrity and observes that a person who chooses
to act with integrity, in situations which demands a choice, will
create a “sense” of well-being. This sense of well-being is
instrumental to an accountant’s professional conduct and overall
sense of satisfaction in oneself and one’s profession. The key
ingredient, of course, is integrity and the key areas of
professional wellness are: sense of agency, sense of the
appropriate, sense of wholeness, sense of positive influence,
sense of creativity, sense of purpose, sense of character, sense
of trust, sense of self and sense of happiness. The intent of this
reference is to examine how a deeper understanding of personal
and professional integrity will influence and guide the
accounting professional through critical ethical decisions they
may encounter. Furthermore, the author reiterates that integrity
is doing what it is right, even if it results in “negative
consequences” and acts of omission are just as unethical as acts
of commission. This is important when discerning whether to
investigate or report suspected fraud or whether to willfully
participate or ignore fraud. More importantly, personal and
professional integrity contributes to the sustainability of the
elite reputation the accounting profession has strived to foster.

Moral Intensity Revisited: Measuring the Benefit of Accounting
Ethics Interventions
In the article, Moral Intensity Revisited: Measuring the Benefit
of Accounting Ethics Interventions, the authors of this study,
Shawyer and Miller, were determined to understand whether
accounting students’ acuity of moral strength could be improved
with the aid of ethical interventions in one of their advanced
classes. This article plays a critical role in the overall
understanding of ethics in accounting as it determines if
students from school can perceive ethics and its importance.
Nonetheless, from the study, it was identified that ethical
decision-making is influenced heavily by the moral strength
problem. The controlled experiment measured the change in
perception of moral intensity utilizing pre and post-testing
instruments. The authors also appreciated the results of other
studies stating that they identified moral intensity determined
ethics, but the class experiment noted additional data.
Depending on the ethical content being presented to the
students, it affected their acuity of moral intensity. This
information is important as it could be utilized to create a trace
to the source of unethical conduct. In general, the study was set
to determine if unethical behaviors can be limited through
school education thereby having the overall effect of limited
unethical behaviors in the financial sector. The data from the
study provided the students with a learning opportunity to
understand how education can impact ethical professional
conduct.
The article suggests that an educational process that follows an
advanced accounting course can be used to enhance moral
intensity or ethical awareness. In contemporary organizations,
professional training can be modeled using such a course.
Accountants can be subjected to seminars and workshops where
the knowledge gained from the courses is used to solve
accounting case studies. This will improve decision making in
the context of accounting ethics.
Client Confidentiality and Fraud

“Client Confidentiality and Fraud” written by Herbert
Snyder is an article about confidentiality and the potential
conflict posed when fraud is detected. The article explored
whether the public interest take precedence over confidentiality
and looked at instances of other professions which require
confidentiality such as lawyers, and doctors. According to
AICPA Code of Ethics 1.700.001, Confidential Client
Information Rule prohibits the disclosure of any client
information without the expressed consent of the client
(Accountants, 2016). The exceptions which allow disclosure of
the client’s information are for peer review, summons, subpoena
and inquiry by AICPA or State Board of Accountancy.
During an audit engagement we should provide great care to
protect the client confidential information from being exposed
or easily accessed. According to Scott Hillson an audit
engagement is independent. The Auditor relationship with the
client to render an opinion on the financial statement is not
privileged. However, if fraud is discovered the client may want
to take steps to protect certain information from being divulge
during court proceeding. “A fraud examiner should consider
ways in which attorney-client privilege can be protected”
(Snyder, 2011).
· Not allowing attendance of a third person to a meeting.
· Not recording information which can destroy confidentiality.
· Limit copies of documents and mark do not duplicate
· Label documents – Privilege and Confidential
According to Snyder a conflict between following a professional
obligation to not divulge information or report the fraud when
discovered due to ethical values. Just as there is a conflict
between professional obligation and ethical values there is also
a delicate balance between client confidentiality and the
public’s trust. The balance should be on the side of the
public’s trust. The nature of accountant-client relationships and
the grievous harm when financial misconduct is allowed to
occurred makes it difficult to support the professional claim of
confidentiality in the face of fraud” (Snyder, 2011).

Embracing Ethics and Morality: An Analytic Essay for the
Accounting Profession
In the article, Embracing Ethics and Morality; An Analytic
Essay for the Accounting Profession, the authors, Stephens,
Vance and Pettegrew, look beyond the standards, principles and
laws that were undoubtedly disregarded in accounting scandals
of yesterday; such as Enron, WorldCom, AOL and Lehman
Brothers and evaluates the failed morality of the accounting
profession and society as a whole. In particular, it delves into
the ethical behavior and ethical readiness of the present and
next generation of accounting professionals. The author
searches for reasons that explain why moral values have
declined and asserts the purpose of ethical training should be
about conduct and decision-making that seeks the good of
others and doing what is right because it is right. He contrasts
the decision for right behavior based on values and virtue
against morals that imposed by rules and behavior modification
based on fear of punishment of breaking said rules.
Accordingly, the article explores high-school students’ tendency
toward cheating, lying, and stealing, which paints a bleak
picture for the future of accounting professionals. More
specifically, it suggests that students believe there are not
absolute standards for moral and ethics, and have a disregard
for personal responsibility and accountability. It further gives
negative outlook on the effects of ethical education and
standards, as “most ethicists agree that an individual’s value
system is fully developed by the time he reaches college and
that further education can do little to change that” (Stephens,
Vance & Pettegrew, 2012). As such, the author analyzes the six
stages of moral reasoning and explains that most people fail to
reach the last two stages. Thus, the article exposes the
desperate need for a professional class of accountants that will
exhibit a higher level of integrity and higher moral reasoning,
that moves beyond being ethical because it’s the rule, regulation
or law. The intent of this reference is to further our underlying
theory that integrity and the careful development of said virtue

is the cornerstone of ethical accounting. Honesty,
trustworthiness and decision to do what is right are the super
powers to win the battle against fraud.
Accounting Ethics in Unfriendly Environments: The
Educational Challenge
In the article, Accounting Ethics in Unfriendly Environments,
the authors Tormo-Carbó, Seguí-Mas and Oltra engaged 551
students at a Spanish University to investigate the significance
of accounting ethics. They investigated how the students viewed
the goals of accounting ethics education in unfriendly
environments. They also investigated the role of gender,
previous business ethics courses and age in determining the
students’ views and perceptions about ethics’ courses. The
authors found that Students who had undertook previous
business ethics courses were more interested in introducing
accounting ethics to the curriculum. Additionally, female
students and older ones were found to be more inclined towards
ethical courses.
Based on the results of this study, organizations may desire to
screen for previous enrollment in ethics courses when
introducing advanced accounting course. Accountants with
previous experience should be identified as advocates for the
new course. Similarly, female and older accountants may be
preferred to lead teams that are involved in ethics related
training.IV. Analysis
The effects of fraudulent activities in an economy are far
reaching. Unethical behaviors harm individuals, firms and the
economy at large. Accountants play a vital role in ensuring the
reliability and trustworthiness of accounting data and influence
the moral culture of business and society. In order to achieve
this, accountants are advised to observe the American Institute
of Certified Public Accountants (AICPA), Professional Code of
Conduct. This ethical professional code requires accountants to
have a high level of integrity, to maintain confidentiality and
behave according to a high degree of professional standards.
Undoubtedly, private and public organizations employ

professional accountants who are required to provide financial
information regarding its business transactions. In the course of
business, accountants may encounter situations where they feel
compelled or pressured to provide false financial information
and/or alter financial results. These events create a threat to the
moral and ethical character of an accountant and are known as
ethical dilemmas. Ethical dilemmas test the moral system or
ethical code of an individual, an organization and a profession.
In these cases, individuals must choose whether to remain
steadfast in their moral values or act contrary to what they
personally believe or what has been established by ethical code.
In the event an individual chooses the later, fraud is inevitable.
Accounting fraud involves the intentional manipulation of
financial information, which misleads shareholders, creditors,
investors and the general public. These actions are premeditated
attempts to deceive and attract investors by intentionally
altering financial statements. Often, this is accomplished by
overstating revenue and assets and under reporting expenses and
liabilities. Perpetrators of accounting fraud are employees,
managers, accountants and top executives. In an effort to
reduce business fraud, ethical codes have been instituted within
corporations, industries and state and national accounting
boards. For certified public accountants, the AICPA Code of
Professional Conduct has been adopted to tackle the ethics of
accounting.
Professional Conduct Diminishes Fraud
An accountant’s professional conduct is a key quality used to
minimize fraud. As mentioned, state accountancy boards and the
AICPA are authorized to formulate and enforce professional
standards for all accounting members. The AICPA Code of
Professional Conduct was recodified in June 2014, and became
fully effective in December 2015. This code of conduct
requires all accountants to act with integrity, due care,
objectivity, competency and ensure confidentiality for their
client. In addition to this, accountants are required to disclose
any conflict of interest in their work and to ensure that their

clients are aware of any referral fees and commissions.
Moreover, the obligation to guard public interest is required to
be met by accountants. Steven Mintz writes, “the public relies
on the ethics and professionalism of CPAs to protect their
interests. Professionalism is demonstrated by behavior that is
consistent with the ethical obligation to serve the public
interest…” (Mintz, 2018). Reasonably, aligning the conduct of
accountants though an obligation to conduct their activities to
serve the public good, and not their employers, investors or
themselves, will reduce the temptation to commit fraud. In this
manner, strengthening the accountants’ determination to
conduct and execute their duties faithfully and confidently
thereby diminishing the opportunity for fraud.
Integrity Withers Fraud
Without a doubt, integrity is the fundamental ingredient
necessary for all professionals. It is the essential character trait
that dictates the professional and ethical actions of an
accountant. Accountants who have strong moral values and who
are honest in conduct will help to eliminate accounting fraud.
As mentioned, the AICPA has been entrusted with the
responsibility of ensuring and developing professional ethical
values in accounting. The key attribute and cornerstone to the
entire code of ethics is integrity. “Having integrity means
acting out of moral principle and doing what is right, even if
there are negative consequences” (Metzger, 2011). In basic
terms, integrity is choosing to do the right thing because it is
the right thing to do. It requires accountants to be honest in
their work, to be candid and forthright with the financial
information of a client. An accountant with high integrity
restricts themselves from any personal gain or advantage in the
cause of their work through the utilization of important
information. Moreover, integrity restricts accountants from
manipulating financial information intentionally or for any
other reason other than to correct accounting errors. Instilling
and insisting that accounting professionals maintain high levels
of integrity has a significant impact on reducing fraud.

Accountants with high integrity will not alter or allow any
unnecessary manipulation of financial information for personal
gain or gain of a third party. In fact, accountants with high
integrity will forego their work when pressured by employers to
manipulate financial information. Undeniably, this ethical
fortitude and commitment to professional integrity will uphold
the accounting industry and shrink fraud. V. Recommendations
Accounting fraud is estimated to cost an organization
approximately 5% of revenue per year. In 2016, the Association
of Certified Fraud Examiners (ACFE) found that $6.3 billion in
total losses occurred due to fraud, with an average of $2.7
million per company. These are extraordinary losses and every
possible measure should be deployed to ensure the reduction of
fraud cases. In addition to accountants and accounting
regulatory bodies essential role of adhering to and
implementing ethical rules, other measures to reduce fraud
should be engaged. According to the ACFE, the greatest
detection method of fraud is whistleblower tips. Organizations
should consider instituting hotlines or other systems of
anonymous reporting to encourage employees to report ethical
violations (ACFE, 2016). Of course, other detection methods
should also be engaged. Businesses should also consider
installing technology, such as surveillance and monitoring
systems to detect and minimize fraud. Unfortunately, these
fraud barriers alone will not eliminate fraudulent activities.
With that said, it important to encourage current professionals
and future accountants to grow in their moral reasoning.
William Stephens explains in his article, Embracing Ethics and
Morality, that most young adults have not reached the highest
levels of moral reasoning described by Kohlberg’s cognitive
framework of ethical behavior. He further explains that most
people have stopped at stage four, which says ethical behavior
is dictated by punishment and reward. Thus, it is recommended
that colleges, universities and accounting authorities develop
studies that cultivate moral teachings that will move
accountants to higher stages of reasoning, stage five and six,

which say that ethical actions are based on the welfare of others
and because principally moral actions are the right thing to do
(Stephens 2012). More importantly, today, accountants can
recommitment to truthfulness in financial transactions along
with the continued professional investment and development of
ethical values. Ultimately, it is human virtue and the high
righteousness of actions and deeds that will positively affect the
financial integrity of business and our society, thereby
extinguishing fraudulent activity and our overall moral
decline.VI. Summary and Conclusions
Summarize your work and your findings. The conclusion should
include a recommendation. Summarizing is similar to
paraphrasing but presents the gist of the material in fewer words
than the original. Identify the main ideas and major support
points from the body of your report. Minor details are left out.
Summarize the benefits of the ideas and how they affect the
profession, company, or public.VII. References
Accountants, A.I. (2016). AICPA Code of Professional Conduct.
AICPA.
ACFE, (2016). Report to the Nations on Occupational Fraud and
Abuse, 2016 Global Fraud Study. Retrieved from
https://www.acfe.com/rttn2016/about/executive-summary.aspx
Bobek, D., Hageman, A., & Radtke, R. (2015). The Effects of
Professional Role, Decision Context, and Gender on the Ethical
Decision Making of Public Accounting Professionals.
Behavioral Research In Accounting, 27(1), 55-78. doi:
10.2308/bria-51090
Burcham, John. “Business Ethics From the Top Down Can
Prevent Fraud.” Fighting Identity Crimes Powered by EZShield,
6 Aug. 2015, www.fightingidentitycrimes.com/business-ethics-
from-the-top-down-can-prevent-fraud/.
Crutchley, C., Jensen, M., & Marshall, B. (2007). Climate for
Scandal: Corporate Environments that Contribute to Accounting
Fraud. The Financial Review, 42(1), 53-73. doi: 10.1111/j.1540-
6288.2007.00161.x

Kirsch, L. C. (2018). Why Good People Do Bad Things: How
Fraud Can Happen to Any of Us. Benefits Magazine, 55(2), 24.
Retrieved from
http://proxy.devry.edu/login?url=http://search.ebscohost.com/lo
gin.aspx?direct=true&AuthType=url,cookie,ip,uid&db=f5h&AN
=127638556&site=eds-live
Melé, D., Rosanas, J., & Fontrodona, J. (2016). Ethics in
Finance and Accounting: Editorial Introduction. Journal of
Business Ethics, 140(4), 609-613. doi: 10.1007/s10551-016-
3328-y
Metzger, L. (2011). The Keys to Integrity and a Sense of Well-
being for Accounting Professionals. CPA Journal, 81(3), 10–12.
Retrieved from
http://search.ebscohost.com.proxy.devry.edu:5050/login.aspx?di
rect=true&db=bth&AN=65030829&site=ehost-live
Mintz, S. (2018). Accounting in the Public Interest. (cover
story). CPA Journal, 88(3), 22–29. Retrieved from
Shawver, T., & Miller, W. (2015). Moral Intensity Revisited:
Measuring the Benefit of Accounting Ethics Interventions.
Journal of Business Ethics, 141(3), 587-603. doi:
10.1007/s10551-015-2711-4
Snyder, H. (2011). Client Confidentiality and Fraud. Fraud
Magazine. Retrieved from https://www.fraud-
magazine.com/article.aspx?id=4294968847
Stephens, W., Vance, C. A., & Pettegrew, L. S. (2012).
Embracing Ethics and Morality; An Analytic Essay for the
Accounting Profession. CPA Journal, 82(1), 16–21. Retrieved
from
Tormo-Carbó, G., Seguí-Mas, E., & Oltra, V. (2014).
Accounting Ethics in Unfriendly Environments: The
Educational Challenge. Journal of Business Ethics, 135(1), 161-

175. doi: 10.1007/s10551-014-2455-6
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