17294. Improving Ethics at Accounting Firms. After a brief discussion of recent business scandals (e.g., Enron) this paper analyzes some of the recent research findings on how accounting firms can implement ethical standards. These findings are then be used as a basis for recommendations on how accounting firms can improve the ethical behavior of their staffs. Argues that management must establish a clear-cut code of ethics, which should be based both on company objectives and on the existing standards of the profession. KEYWORDS: accounting scandals ethics employee ethical behavior. 9 pages, 20 footnotes, 8 bibliographic sources. 2,150 words.