<?xml version="1.0" encoding="UTF-8"?><xml><records><record><source-app name="Biblio" version="6.x">Drupal-Biblio</source-app><rec-number>4427</rec-number><ref-type>Journal Article</ref-type><contributors><authors><author><style face="normal" font="default" size="100%">Lampe, James C.</style></author></authors></contributors><titles><title><style face="normal" font="default" size="100%">A Stakeholder Approach to Accountants' Ethical Conduct in Conflicts of Interest</style></title><secondary-title><style face="normal" font="default" size="100%">Professional Ethics: A Multidisciplinary Journal</style></secondary-title></titles><taxonomies><taxonomy><style  face="normal" font="default" size="100%">Professional Codes of Ethics</style></taxonomy><taxonomy><style  face="normal" font="default" size="100%">Conflict of Interest</style></taxonomy><taxonomy><style  face="normal" font="default" size="100%">Accounting</style></taxonomy></taxonomies><pubtype><style  face="normal" font="default" size="100%">Journal Article</style></pubtype><audience-level><style  face="normal" font="default" size="100%">ug</style></audience-level><dates><year><style  face="normal" font="default" size="100%">1995</style></year></dates><volume><style face="normal" font="default" size="100%">4</style></volume><pages><style face="normal" font="default" size="100%">25-48</style></pages><issn><style face="normal" font="default" size="100%">1063-6579</style></issn><language><style face="normal" font="default" size="100%">eng</style></language><abstract><style face="normal" font="default" size="100%">The author discusses recent criticisms about the accounting and auditing profession, and auditors' abilities to maintain independence from the preparers of statements being audited. The author discusses how the auditing profession has responded to these criticisms by developing new approaches to audit processes, creating new standards and modifying codes of conduct. The author concludes by presenting scheme for prioritizing ethical rights and norms that allows stakeholder management techniques to supplement Code-based guidance while avoiding internal consistencies and conflicts with basic ethical theories. </style></abstract><issue><style face="normal" font="default" size="100%">2</style></issue><work-type><style face="normal" font="default" size="100%">Journal Article</style></work-type><notes><style face="normal" font="default" size="100%">Cover Date: Summer 1995.Source Info: 4(2), 25-48. Language: English. Journal Announcement: 30-4. Subject: ACCOUNTANT; CODE OF ETHICS; CONFLICT; ETHICS. Update Code: 20100311.</style></notes></record></records></xml>