What are
examples of ethical climates in the accounting discipline?
Continuing education requirements for certified
accountants – state specific licensures and rules
Certified Managerial Accounting – standards
CMA Code of Conduct
IMA Code of Conduct
Auditing practices
AICPA – Code of Conduct
Internal Auditing practices
Government regulations – SOX
Climates to prevent insider trading
Cultural influences to ethical climates in
accounting
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