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Independent Standard-Setting Boards
The International Auditing and Assurance Standards Board sets high-quality international standards for auditing, assurance, and quality control that strengthen public confidence in the global profession.
The International Accounting Education Standards Board establishes standards, in the area of professional accounting education, that prescribe technical competence and professional skills, values, ethics, and attitudes.
The International Ethics Standards Board for Accountants sets high-quality, internationally appropriate ethics standards for professional accountants, including auditor independence requirements.
The International Public Sector Accounting Standards Board develops standards, guidance, and resources for use by public sector entities around the world for preparation of general purpose financial statements.
|Global Knowledge Gateway||
Unethical business practices harm organizations and economies. Large-scale business failures such as Enron—as well as the more recent failures related to the global financial crisis—highlight the consequences of unethical business practices and amoral management. Professional accountants, as stewards of transparency and trust, and subject to a professional code of ethics, have a key role to play not only in upholding but in encouraging and influencing ethical behavior and decision making within their organizations. Read More
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Discover the findings from a global multi-case study on the role of responsiveness, trust and culture in making speak-up arrangements effective, led by the University of Greenwich in collaboration with Warwick Business School and Queen's University Belfast.
This report aims to assist governments and private sector actors in mitigating corruption risks in public investment by identifying corruption entry points over the entire public investment cycle.
Make It Your Business: Engaging with the Sustainable Development Goals
November 5, 2015 - PwC
It makes commercial sense to embed the SDGs in operations and strategy, but how ready is business to support governments achieve these global goals?
This is the third in a series of Critical Success Factors reports which consider the vital issues faced by business leaders in key financial markets worldwide.
This paper examines the perception that Australia and New Zealand are nations relatively free of corruption and what is in place to mitigate it.
What Do We Know about Mandatory Audit Firm Rotation?
August 28, 2015 - ICAS
Covers research from the major international markets and jurisdictions with experience of mandatory audit firm rotation. Issues considered include the impact, if any, of mandatory audit firm rotation on: audit quality, auditor independence, audit costs and audit market concentration.
New European Union (EU) audit reforms that will take effect by mid-2016 may affect U.S. companies, especially those with an EU parent or those with banking, insurance, or certain other subsidiaries domiciled in the EU.
- Fraud without Frontiers: Accountants Face a Changing Global Issue
May 24, 2016 - Accounting Today
- Improve Transparency, Values, Accountability to Defeat Corruption, Says Accounting Federation
May 19, 2016 - Bernama.com
- What David Cameron’s Anti-corruption Summit Did and Didn't Achieve
May 13, 2016 - The Economist
- Accountants, Lawyers Resolve to Fight Corruption
May 13, 2016 - IFAC
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