Ethics Audit

LuAnn Bean, Ph.D., CPA, CIA, CFE and School of Management professor of accounting, has published a paper on ethics in the May/June 2004 issue of the
Journal of Corporate Accounting and Finance. The paper is entitled “Rebates: Do the Big Four Need an Ethics Audit? ” and discusses accounting firm rebates,
the questions of independence, medical industry escapades and ethics and best practices for self-audit. The rebate behavior of some of the Big Four
accounting firms would not pass a best-practice self-audit checklist, according to Dr. Bean. It’s the latest headache for big accounting firms struggling
with questions about their business ethics, she said. Dr. Bean has published articles in the CPA Journal, the Accounting Historians Journal, The Journal of
Corporate Accounting & Finance, The Journal of Customer Service in Marketing and Management and other professional journals. She is actively involved
in many professional organizations, including the Florida Institute of CPAs, the American Accounting Association, the American Society of Women
Accountants, the Institute of Internal Auditors, the Institute of Management Accountants and the Association of Certified Fraud Examiners.

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