decisions serve as a guide to conduct and as a shield by which the employee can protect against unethical advances from those outside the firm. • Third, may professional and industry associations have developed codes of ethics, such as the Affirmative Ethical Principles of the American Institute of Certified Public Accountants. In sum, codes of conduct seem to be a growing expression of the business community's sincere concern about ethics. However, the utility of such codes remains unsettled…
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