Virtuous Professionalism in Accountants to Avoid Fraud and to Restore Financial Reporting

Bradley Lail, Jason MacGregor, James Marcum, Martin Stuebs

Journal of Business Ethics · 2017 · Volume 140 · Issue 4

Abstract

If the accounting profession is to fulfill its public interest responsibilities, its own credibility must be restored. This is essential not only for the survival of the profession, but also for our free enterprise system itself.–Harvey Kapnick

Keywords

Financial reporting, Accounting, Profession, Virtue ethics, Fraud

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