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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
This checklist is designed to provide organizations and individuals with an overview of how well ethical practices are embedded in the business.
Integrity is a much-desired but little-understood feature of organisations and of the individiuals they employ. This briefing summarises the findings of a major project looking at what integrity means and how it can be encouraged.
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.
This article explains that auditors of micro-entities can offer value-added services, providing they take safeguards against familiarity threats. Also available in French.
October 16, 2014 - Economia
October 15, 2014 - Economia
October 9, 2014 - Fédération des Experts-comptables Européens
October 3, 2014 - Accountancy SA
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