Afraid to Lose the Client: Client Advocacy Juxtaposed with the AICPA Code of Professional Conduct

• Published in: Journal of forensic accounting research 2023-12, Vol.8 (1), p.106-127
• Main Authors: Marshall, Leisa L., Winstead, Jack L., Cao, Zhonghua, Varnon, Anthony W.
• Format: Article
• Language: English
• ISSN: 2380-2138; 2380-2138
• DOI: 10.2308/JFAR-2023-022

Stretching the bounds of the client advocacy role beyond what is sound, credible, and/or reasonable may threaten compliance with the AICPA Code of Professional Conduct (Code) (ET 1.140.010.03). Students evaluate real-life requests of a CPA to determine whether the client advocacy role was stretched and violated compliance with the Code. More specifically, students apply the Code’s principles, select rules of conduct, and threats to analyze and evaluate a CPA’s responses to her client’s requests that she provide bankers with financial and other information and reclassify income as debt. Student perceptions and knowledge pretests and post-tests indicate completion of the case increased students’ knowledge about the Code and required them to apply analytical and critical thinking skills. In addition, students believe the completion of the case was enjoyable and provided a valuable learning experience. Data Availability: Anonymous data are available upon request. JEL Classifications: M410; M420.