What are the Ethical Issues?           
An account is liable to persons with whom she or he is privy, directly or indirectly. As a result, the accountant should issue sound and clear information indicating what he/she knows, as well as any assumptions that he/ she has made. In light of this, the ethical issue in the first publication case is on the issue of caveat. While the publisher wants me to exclude 5 pages in which I have written various caveats indicating various assumptions that I have used to make various conclusions from my research, the AICPA accounting standards require me to indicate these assumptions. The dilemma, in this case, is that if I delete the caveats, which have various assumptions, I would issue a report that would be misinterpreted by my audience. On the other hand, if I fail to cut-off these sections from my paper, the publisher would refuse to publish my paper and it would reduce any possibility of an appointment for a new tenure.
What Should You Do?
The main reason as to why I would have to use caveats is to avoid misinterpretation of the accounting information. Specifically, the caveat purpose is to state areas where there is the possibility of an occurrence of variation, where there may be different conditions from the current ones I assumed, and to clarify areas that are likely to be misinterpreted (AICPA 113). I would not remove the caveats due to the aforementioned reasons. Instead, I would take the unpublished work to my Chair and inform him that eliminating the caveats in order for the work to be published would result in the violation of accounting practice. I would inform him that an accountant should disclose any assumptions he/ she has made using caveats. Given that the Chair is knowledgeable in accounting, he would understand my dilemma. Moreover, since the Chair is the decision maker on whether the assessment for a new tenure should require an individual to have a published paper, he would be able to waive this requirement for me because I already have a complete but unpublished paper.
Works Cited
AICPA. Code of Professional Conduct. New York, NY: American Institute of Certified Public Accountants, Inc. (2016). Print.