Professional Guidelines
"These Principles of the Code of Professional Conduct of the American Institute of Certified Public Accounts express the profession's recognition of its responsibilities to the public, to clients, and to colleagues. They guide members in the performance of the professional responsibilities and express the basic tenets of ethical and professional conduct. The Principles call for an unswerving commitment to honorable behavior, even at the sacrifice of personal advantage." [Section 0.300.010: Preamble .02 (2017)]
This guide offers resources to support ACCT 430 and ACCT 462
- AICPA / Association of International Certified Professional Accountants: Code of Professional ConductOnline access with updates
- American Accounting Association - Public InterestSponsors the Annual Ethics Research Symposium
- PCAOB / Public Company Accounting Oversight Board"A non-profit established by Congress to protect investors and the public interest by promoting informative, accurate, and independent audit reports."
- California Board of Accountancy: RegulationsArticle 9: Rules of Professional Conduct (2017)
Journals
Search these accounting publications for "ethics", "code of conduct", "professional standards" or similar terms to find articles.
Web links to these titles are enabled through the USC network; you must be USC-affiliated to connect.
Hard copies of some of these journals can be found in the periodicals section of the Accounting Library.
- The Accounting ReviewHard copy available in Accounting Library
- Journal of AccountancyHard copy available in Accounting Library
- Journal of Accounting, Auditing & FinanceHard copy available in Accounting Library
Books in USC Libraries
Search for more books on "accounting ethics" in the USC Libraries Catalog.
Research on Professional Responsibility and Ethics in Accounting by Call Number: EBOOKPublication Date: 2020
Responsible Management Accounting and Controlling: a practical handbook for sustainability, responsibility, and ethics by Call Number: EBOOKPublication Date: 2014
Ethical Obligations and Decision Making in Accounting: text and cases by Call Number: Accounting HF5616.U5 M535 2008Publication Date: 2007
Accountants' Truth: knowledge and ethics in the financial world by Call Number: Accounting HF5657 .G55 2009Publication Date: 2009
Effective Practices / Forensic Accounting
When Numbers Don't Add Up: accounting fraud and financial technology by Call Number: EBOOKPublication Date: 2021
Forensic Accounting and Financial Statement Fraud., Volume I: Fundamentals of forenesic accounting by Call Number: EBOOKPublication Date: 2019
Forensic Accounting and Financial Statement Fraud. Volume 2: Forensic accounting performance by Call Number: EBOOKPublication Date: 2019
Fraud Auditing Using CAATT: a manual for auditors and forensic accountants to detect organizational fraud by Call Number: EBOOKPublication Date: 2019
How to Comply with Sarbanes-Oxley Section 404: assessing the effectiveness of internal control by Call Number: EBOOKISBN: 9780470169308Publication Date: 2015Hard copy available in Accounting HF5686.C7 R348 2008
Called to Account: financial frauds that shaped the accounting profession by Call Number: EBOOKPublication Date: 2020
Fraud Data Analytics Methodology: the fraud scenario approach to uncovering fraud in core business systems by Call Number: EBOOKPublication Date: 2016
