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.
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Research Article| December 01 2000
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Shane Moriarity; Trends in Ethical Sanctions within the Accounting Profession. Accounting Horizons 1 December 2000; 14 (4): 427–439. doi: https://doi.org/10.2308/acch.2000.14.4.427
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