Corporate Governance Debate on Professional Ethics in Accounting Profession Cover Image

Corporate Governance Debate on Professional Ethics in Accounting Profession
Corporate Governance Debate on Professional Ethics in Accounting Profession

Author(s): Jiří Strouhal, Libuše Müllerová, Jaroslava Roubíčková , Carmen Giorgiana Bonaci
Subject(s): Economy
Published by: Fakulta podnikohospodářská, Vysoká škola ekonomická v Praze
Keywords: business ethics; accounting profession; auditing; code of ethics

Summary/Abstract: Paper focuses on the particular case of professional ethics in the context of the accounting profession. After briefly discussing recent events that made us reconsider our understanding of corporate governance, accountancy and ethics, we try to delimit the state of the art by looking at ethics from the accounting professions’ perspective. When aiming to clarify professional ethics, we closely analyze integrity based on the latest developments undertaken by European professional bodies. Findings are used in identifying ways to contribute to the endeavor of aligning the profession’s performance with society’s reasonable expectations.

  • Issue Year: 2/2013
  • Issue No: 3
  • Page Range: 30-35
  • Page Count: 5
  • Language: English