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Keywords: conflict of interest
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Journal Articles
Journal:
Accounting and the Public Interest
Accounting and the Public Interest (2013) 13 (1): 1–13.
Published: 01 December 2013
... Association [ ISACA] 2003 ) and conflict of interest (American Institute of Certified Public Accountants [AICPA] 2007 ). The AICPA code of conduct considers conflicts of interest primarily in the context of independence from audit clients ( AICPA 2007 , cf. Interpretations under Rule 102-2); standard-setters...
