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March 18, 2026The Accounting Review

The Next Step in Accounting.

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Authors

RHRobert E. Healy

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Overview

The article reveals ethical issues in accounting practices during investigations, suggesting improvements are necessary.

Key Points

  • To explore the ethical considerations and practices of accountants during a historical investigation.
  • Analyzed the historical context of accounting practices
  • Reviewed key regulations like the Securities Act of 1933
  • Investigated specific instances of accounting misconduct
  • Identified instances of unethical accounting practices such as phony profits
  • Noted a lack of attention to accountants' certifications
  • Highlighted the impact of earlier regulations on accounting standards

Cite This Study

Robert E. Healy (1938) studied this question.

synapsesocial.com/papers/69ba422e4e9516ffd37a23afhttps://doi.org/10.2308/tar-7056907
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1THE DEVELOPMENT OF ACCOUNTING FOR REGULATORY PURPOSES BY THE FEDERAL POWER COMMISSION.1946
  2. 2THE ACCOUNTANT AND THE SECURITIES ACT.1933
  3. 3ACCOUNTING PRACTICE UNDER THE SECURITIES AND EXCHANGE COMMISSION.1935
  4. 4ACCOUNTING RESEARCH IN THE SECURITIES AND EXCHANGE COMMISSION.1940
  5. 5CURRENT DEVELOPMENTS AT THE SEC.1965