Marshall K. Pitman
The University of Texas at San Antonio
Robin R. Radtke
The University of Texas at San Antonio
Abstract: This study investigates how CPAs in public practice respond to varying ethical situations and the main basis for their responses (professional code, firm code, or personal code). Responses from 151 CPAs suggest that although their responses to ethically sensitive situations are generally consistent with the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, the reported basis for their decisions was more often their personal code of conduct or the firm's code. This result implies that CPAs may not refer to the AICPA Code of Professional Conduct as much as they should when faced with ethical dilemmas. Suggestions as to how the profession can better train CPAs to deal with ethical dilemmas and increase familiarity with and usage of the AICPA Code of Professional Conduct are given.
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