A study in 1978, immediately following the Supreme Court
decision, found only 7 percent of accountants surveyed
planned to advertise (Markham et al., 2005). Thirteen years
later in 1991, another study found that accounting firms that
had been in business for more than ten years never planned to
advertise, in keeping with the concept of advertising being
unethical. But for firms that had been in business for less than