Certified public accountants' attitudes towards the public interest and the factors that impact those attitudes
File(s)
Date
2019-12Author
Remo, Amanda
Publisher
University of Wisconsin--Whitewater
Metadata
Show full item recordAbstract
A core professional value of the accounting profession is the dedication to the public interest. The purpose of this study was to examine factors that impact attitudes towards the core professional value of public interest dedication. This study found certified public accountants (CPAs) who have higher professional commitment have a greater degree of public interest dedication. This study also found CPAs employed in smaller public accounting firms are more professionally committed than CPAs employed in larger public accounting firms and firm size moderates the relationship between professional commitment and public interest dedication. I found professional commitment positively correlates to public interest dedication but only for CPAs in smaller public accounting firms. This study did not find that job function (taxation, audit and assurance, and advisory) impacts public interest dedication. This study contributes to the existing literature by examining factors that impact the attitudes towards public interest dedication.
Subject
Accountants
Public interest
Permanent Link
http://digital.library.wisc.edu/1793/79657Description
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