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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.
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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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This study aims to examine the relationship between four character strengths—integrity, bravery, perspective, and social intelligence—and the performance evaluations of top-level executives and middle managers in the same organizations.
Ethics, Performance Measure Choice, and Accounting Manipulation
January 11, 2012 - Margaret A. Abernethy, The University of Melbourne; Jan Bouwens, Tilburg University; and Laurence van Lent, Tilburg University
This study examines whether embedding ethical values within the ‘fiber’ of the firm influences performance measure choices and whether accounting manipulation is more or less severe depending on these ethical values.
Summary of measures, proposed by an independent working group of professional accountants to the Dutch Government, to improve the quality and independence of the audit in the Netherlands.
- Nigeria: ICAN Pledges Support for Buhari On Corruption Eradication
April 27, 2015 - AllAfrica.com
- ZICA Urges Accountants to Prevent Corruption
April 21, 2015 - The Post
- IESBA Strengthens Auditor Independence Rules
April 16, 2015 - Accounting Today
- Nine Steps to Make Your Company’s Ethics Training Program Stick
April 8, 2015 - Accounting Web
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