Dr. Martin Leibowitz, the Joseph Kerzner Chair of Accounting at Sy Syms School of Business, has won the Lawler award for 2009’s best article in the American Institute of Certified Public Accountants’ (AICPA) Journal of Accountancy. Leibowitz co-authored “Help for Solving CPAs’ Ethical Dilemmas,”  which illuminates, illustrates, and probes the recently issued AICPA Guide for Complying with Rules 102-505 of the accounting profession’s Code of Professional Conduct. The article introduces an anonymous CPA named Plony into accounting literature to help explain the “threats and safeguards” approach to solving ethical dilemmas in situations not explicitly addressed in the code, its interpretations or ethics rulings. The article also discusses ethical conflict resolution in cases where members encounter obstacles to following the appropriate
courses of action. The Journal of Accountancy reaches more financial decision makers than all other accounting publications combined.

Leibowitz  has been a full-time faculty member at Sy Syms since 1995 and has received the school’s professor-of-the-year award multiple times.


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