CPA advertising : an empirical investigation of the dichotomous effects with respect to external credibility and microeconomic impact /
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| Other Authors: | , |
| Format: | Thesis Book |
| Language: | English |
| Published: |
[College Station, Tex.] :
Henderson,
1980.
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| Subjects: | |
| Online Access: | Link to OAKTrust copy Link to ProQuest copy |
| Abstract: | This study was designed to explore and compare the attitude of certified public accountants with regard to removing the ban on advertising from the accountant's professional code of ethics. These opinions were then compared with those of other business people. The research had two major thrusts. The first was a detailed literature review of the previous studies done concerning advertising by accountants. It was also necessary to make a thorough search of many of the Supreme Court rulings that have been handed down to lawyers and doctors which have a direct bearing on the accounting profession. The economic literature concerning advertising was analyzed to determine what could be expected from future advertising by accountants. The second part of this study involved a survey of five groups to ascertain their feelings regarding accountants' advertising. These groups included CPAs from large national firms, CPAs from smaller local firms, bankers, financial analysts, and Texas manufacturers. It was hypothesized that the opinions of the CPAs would be significantly different from those of the other business people. Some of the questions that were posed dealt with the effects of advertising on the price of accounting services, credibility of the accounting profession, image of the accounting profession, cost of securing new clients, and the quality of services of the accounting profession to mention a few. To test the hypotheses, data were obtained by mailing survey .instruments to one hundred individuals in each of the previously mentioned five groups. The overall response rate was 32%. Statistical procedures included analyses of variance, Student-Newman-Keul's test, and Kendall's coefficient of concordance. The hypotheses were upheld in nine of twelve cases. The major implication is that accountants should stop depending strictly on other accountants' opinions in proposing policy guidelines. Fears of accountants may be completely unfounded. While much of this study was exploratory in nature, future studies can be done to determine the effects of advertising and the particular types of advertising that might be utilized. |
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| Item Description: | Vita. "Major subject: Accounting." |
| Physical Description: | xi, 159 leaves : graphs, forms ; 29 cm |
| Bibliography: | Includes bibliographical references (leaves 145-148). |