Research conducted after the Bates Supreme court ruling,
but prior to the FTC consent decree with the AICPA tended
to find negative perceptions toward advertising among
professionals generally, not just accountants (Traynor,
1984). For example, Darling (1977) researched attitudes
toward professional advertising held by accountants,
attorneys, dentists, and physicians toward advertising and
found significant differences between these four groups’
attitudes. Although all of the groups had a negative perception
of advertising, accountants and attorneys were more positive
about the potential role of advertising in their professions.
Hite and Fraser (1988) conducted a meta-analysis of attitudes
toward advertising by professionals and found that
professionals continued to be reluctant to use advertising.
They feared that negative impacts on image, credibility, and
dignity were likely, with little benefit forthcoming to
consumers