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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 article provides a case example of corruption and related ethical issues at Alcoa.
Explains the revised AICPA Code of Professional Conduct adopted in January 2014.
One of the first research studies empirically tests potential reasons why firm leaders and non-leaders - or professional staff - can have contrasting perspectives of the firm's ethical environment.
Assistance for professional accountants looking to develop or enhance their organization's codes fo conduct; guidance is applicable to public, private, and non-for-profit sectors.
This questions and answers (Q&As) publication was released by the staff of the IESBA to support the adoption and implementation of the IESBA’s Code of Ethics for Professional Accountants. These Q&As cover issues related to materiality, partner rotation, public interest entities, and network firms, among several other topic areas.
August 29, 2014 - AAT Ethics
August 22, 2014 - JD Supra
August 21, 2014 - IFAC
August 19, 2014 - CFO Innovation
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