I would say no. My evidence for this is based not only on the big scandals of late such as Enron, but also on my own experience. I worked for a firm of accountants for ten months. Whilst I was there I was told regularly that the client is always right and that if I found any irregularities whilst auditing that I should turn a blind eye to them coz it was the clients' fees which were ultimately paying my wages. Whenever students asked me about pursuing a career in accounting I always ask them "Do you have a conscience?".
― MarkH, Thursday, 7 February 2002 01:00 (twenty-three years ago)