The CPA Journal: The State Of Ethics And Professional Ethics In Accounting Professionals

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The CPA Journal is a broadly recognized professional journal aimed at public practitioners, management, educators, and other accounting professionals. The New York State Society of CPAs has published the journal on a monthly basis since the 1930s. The journal takes a focused and in-depth look at issues affecting the financial world and provides analysis, perspective, and debate on such major topics as accounting, auditing, taxation, finance, management, technology, and professional ethics. Their stated goal is to provide CPAs and other accounting professionals with the information and news that enables them to be successful in today 's practice environments. Unlike non-academic articles, the articles published in the Journal have passed through …show more content…

This reflects in the content of each article’s practical approach and thorough analysis on various relevant topics in the different fields of accountancy. For instance, under the Essentials section, the reader will find a theme of issues causing a state of transformation within the profession. Since, “The popular press constantly exposes one ethical lapse after another, such as the many recent corporate accounting scandals, cheating scandals in academic research, and organized cheating on college campuses (54). “There is no question that ethical scandals are all around us.” “The State of Ethics in Business and the Accounting Profession,” authors address the issue that is on many businesses, accounting academics, and practitioners’ minds. Can ethics can be taught, whether the profession is placing proper emphasis on the teaching of ethics, and whether the current approach is the correct one. Where the “The Basic Field Guide to Fraud,” focuses on the effect of what happens when the ethical structure of a profession breaks down. “We have seen — with Enron and others — how quickly an unethical environment can destroy value for innocent stakeholders, as well as how swiftly a company can crumble.” The effects of ethical behavior in accounting are far reaching in the economy. Every business entity has an accounting professional provide information at some point in the organization’s life cycle. The cause and effect portrayed in the flow of the two article’s relationship gives the reader an informative analysis of an issue that seems to be plaguing the accounting

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