Read Assessing and Improving Professional Accountants' Ethical Capability and provide at least a two-paragraph critique of the strengths and the weaknesses of the article as it relates to the main objective of assessing and improving professional accountants' ethical capability,

2 The author is Australian and her study relies on data from Australian and New Zealand accountants. Discuss any aspects of the study and or report that you would challenge from a U.S. perspective regarding ethical capabilities.