{"title":"什么构成有损专业信誉的行为?从哲学的角度看一个实际的伦理问题","authors":"Robert W. McGee","doi":"10.2139/SSRN.251474","DOIUrl":null,"url":null,"abstract":"Rule 501 of the AICPA's Code of Professional Conduct prohibits acts that are discreditable to the profession. A few examples are given but the Rule is basically open-ended. Supposedly aimed at protecting the public interest, the Rule can be quite self-serving. Rather than protecting the public, application of the Rule can be used to protect the profession, perhaps at the expense of the general public or at the expense of individual rights. The author suggests that the Rule be repealed.","PeriodicalId":318823,"journal":{"name":"Legal Ethics & Professional Responsibility eJournal","volume":"2013 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2000-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"What Constitutes an Act Discreditable to the Profession? A Philosophical Look at a Practical Ethical Question\",\"authors\":\"Robert W. McGee\",\"doi\":\"10.2139/SSRN.251474\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Rule 501 of the AICPA's Code of Professional Conduct prohibits acts that are discreditable to the profession. A few examples are given but the Rule is basically open-ended. Supposedly aimed at protecting the public interest, the Rule can be quite self-serving. Rather than protecting the public, application of the Rule can be used to protect the profession, perhaps at the expense of the general public or at the expense of individual rights. The author suggests that the Rule be repealed.\",\"PeriodicalId\":318823,\"journal\":{\"name\":\"Legal Ethics & Professional Responsibility eJournal\",\"volume\":\"2013 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2000-12-20\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Legal Ethics & Professional Responsibility eJournal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/SSRN.251474\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Legal Ethics & Professional Responsibility eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/SSRN.251474","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
What Constitutes an Act Discreditable to the Profession? A Philosophical Look at a Practical Ethical Question
Rule 501 of the AICPA's Code of Professional Conduct prohibits acts that are discreditable to the profession. A few examples are given but the Rule is basically open-ended. Supposedly aimed at protecting the public interest, the Rule can be quite self-serving. Rather than protecting the public, application of the Rule can be used to protect the profession, perhaps at the expense of the general public or at the expense of individual rights. The author suggests that the Rule be repealed.
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