Certified Public Accountants' Attitudes Towards the Public Interest and the Factors that Impact Those Attitudes

Download or read book Certified Public Accountants' Attitudes Towards the Public Interest and the Factors that Impact Those Attitudes written by Amanda Remo and published by . This book was released on 2019 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.