One group believes that unethical behaviour is already widespread and that there are few, if any, deterrents to a continued growth of such unethical practices. Those who hold this view do not believe that the AICPA is effective in enforcing ethical standards, nor are the partners of CPA firms enforcing ethical standards within their firms – in fact, the actions of partners
partially explain CPAs perceptions of ethical conduct (see Factor 1 – Table III). Thus, some believe that unethical
behaviour is condoned and can actually improve one’s opportunity for advancement in the profession[23].