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Letting the Air Out of Independence Issues: Examining Aviary Corporation and Western Accounting Firm

Jennifer Hamrick et al.

Research on Professional Responsibility and Ethics in Accounting2024https://doi.org/10.1108/s1574-076520240000026006book-chapter
AJG 1ABDC B
Weight
0.30

What the paper says

Abstract This case examines critical ethical accounting practice issues surrounding a request for proposal for audit services at Aviary Corporation based on a real Securities and Exchange Commission enforcement action. Audit and tax partners at Western Accounting Firm, a large international public accounting firm, used confidential information obtained from the company’s Chief Audit Officer to modify their proposal for audit services. In response to their actions, the Securities and Exchange Commission fined the auditing firm, the partners, and the Chief Audit Executive. The authors used publicly available information and adopted fictitious names to develop a teaching case that instructors can implement in a variety of accounting and ethics classes to increase students’ understanding of professional codes of conduct and independence guidance.

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https://doi.org/https://doi.org/10.1108/s1574-076520240000026006

Or copy a formatted citation

@article{jennifer2024,
  title        = {{Letting the Air Out of Independence Issues: Examining Aviary Corporation and Western Accounting Firm}},
  author       = {Jennifer Hamrick et al.},
  journal      = {Research on Professional Responsibility and Ethics in Accounting},
  year         = {2024},
  doi          = {https://doi.org/https://doi.org/10.1108/s1574-076520240000026006},
}

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Letting the Air Out of Independence Issues: Examining Aviary Corporation and Western Accounting Firm

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Evidence weight

0.30

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.