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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
AAT Code of Professional Ethics.
Accountants generally want to do the right thing. However, in the real world, whistleblowing often creates a dilemma.
Public Concern at Work (the whistleblowing charity) and The University of Greenwich partnered to produce a snapshot of the inside story of whistleblowers, told by 1,000 callers to Public Concern at Work's whistleblowing helpline.
This report is part of a broader process of ethical reflection and review being undertaken by The Institute of Chartered Accountants of Scotland
A professional accountant need not be a criminal participant in a client’s illegal scheme to be liable for charges. If the professional accountant is unable to establish a reasonable defence, he is still at risk of being held liable for assisting a money laundering crime.
Key barriers that prevent you from noticing unethical behaviour.
Studies examine corporate compliance programs, manager behavior, auditor decision-making, and managerial responsibility for internal control.
November 14, 2014 - Zenit
November 7, 2014 - Public Interest Oversight Board
November 4, 2014 - Accounting Today
November 4, 2014 - International Ethics Standards Board for Accountants
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