Ethics Committees and Consultants in Public Accounting Firms?
探讨公共会计师事务所设立伦理委员会或聘请伦理顾问的必要性，认为这能系统化处理伦理困境，并建议在会计教育、职业考试和继续教育中加强伦理内容。
Abstract This article focuses on the use and essentiality of ethics committees and consultants in public accounting firms. According to the author, the use of ethics committees and/or consultants in public accounting firms may, in fact, provide a more systematic approach to ethical issues and/or dilemmas that public accounting firms may encounter. The report of the U.S. National Commission on Fraudulent Financial Reporting recommends increased coverage of ethics: in business courses as well as accounting courses at colleges and universities; on examinations for professional certificates; and in continuing education courses for accountants as well as individuals associated with public corporations. An ethics committee, suggestively, could facilitate the solution to an ethical issue and/or dilemma without referring the matter to an individual or group outside the public accounting firm. There is another function an ethics committee could possibly serve, that of ombudsman for a public accounting firm. However, to be of value, an ethics committee in a public accounting firm would need access to and the support of the level of management to which it reports.