Date of Graduation
Doctor of Philosophy in Business Administration (PhD)
Warren E. Banks
Second Committee Member
Doris M. Cook
Accounting, accountants, professional trust, self-regulation, accounting processes
The accounting profession has traditionally enjoyed a relationship of trust with the community, receiving certain advantages in return for the benefits it offered to society. However, in recent years the increasing litigation, regulation, and investigations involving accountants and the accounting profession indicate that the relationship between the profession and society is deteriorating. Indications are that society feels the profession has violated the trust placed in it by failing to effectively regulate itself and protect the public interest. The purpose of this study was to provide a situational analysis of the current status of self-regulation in the accounting profession as it relates to the individual and to answer the following questions: 1) Have the self-regulatory processes of the accounting profession increased in size, scope and effectiveness since the organization of the profession? 2) What is the current status of self-regulatory processes in the profession? 3) How do the self-regulatory processes of the accounting profession compare with the self-regulatory processes of other professions? 4) How do the self-regulatory processes of the accounting profession in the United States compare with the self-regulatory processes of the accounting profession in other English speaking nations? and 5) How can the accounting profession improve its self-regulatory processes?
Klein, K. H. (1978). Self-Regulatory Processes in the Accounting Profession as they Relate to the Professional Competence of the Individual. Theses and Dissertations Retrieved from https://scholarworks.uark.edu/etd/3541