Will and Caroline: Accounting, professional integrity and lobbying
Date of Original Version
The purpose of this case is to increase familiarity with professional integrity, as described in the AICPA's Code of Conduct, and enhance understanding of how integrity might influence the behavior and conduct of both accountants and accounting firms. Against the backdrop of integrity, the case aims to encourage critical thinking and consideration of whether there is a potential conflict between integrity and accounting firm lobbying. Using an example that mimics the conflict minerals provision (Section 1502) within the 2010 Dodd-Frank Act, this case engages students through an interaction featuring Will and Caroline, two staff auditors discussing the issue of professional integrity while taking a break from CPA Exam studying. Pre- and post-test student responses provide evidence that the case effectively enhances knowledge of the professional integrity section of the AICPA's Code of Conduct, understanding of how integrity relates to the behavior of accountants and accounting firms and familiarity with the subject of accounting firm lobbying.
Journal of Accounting Education
Jelinek, Kate. "Will and Caroline: Accounting, professional integrity and lobbying." Journal of Accounting Education 43, (2018): 76-88. doi:10.1016/j.jaccedu.2018.04.001.