A cross-company comparative study on value congruence of CPAs of selected auditing firms

• Main Authors: Adarna, Ernest G., Clemente, Marie Azzura I., Cruz, Jennifer Desiree D.C., Po, Darlyn Katrina Jane T.
• Format: text
• Language: English
• Published: Animo Repository 2008
• Subjects: Accountants > Professional ethics; Accounting > Moral and ethical aspects"; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/13992
• Institution: De La Salle University

This study assessed the level of congruence of value systems of Certified Public Accountants (CPAs) of Securities and Exchange Commission's (SEC) Category A auditing firms in the Philippines. The basic values CPAs prefer and the value system which influenced them in decision-making were careful...