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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 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.
The myriad of existing anti-corruption principles for business can be confusing, especially for small- to medium-sized enterprises with limited resources. To address this challenge, the Anti-Corruption Ethics and Compliance Handbook has been developed by companies, for companies, with assistance from the OECD, the United Nations Office on Drugs and Crime (UNODC), and the World Bank.
Developed by companies, for companies, with assistance from the OECD, the UN Office on Drugs and Crime (UNODC), and the World Bank to address the many anti-corruption principles for businesses that exist, which can be confusing for organizations with limited resources.
A series of podcasts on the professional and ethical challenges facing accounting professionals working in public practice, not-for-profits, business, or the public sector. Find out how to preserve professional identity and the balance between protecting the organization with discharging your ethical obligations while maintaining a strong professional network.
This Discussion Paper stimulates a global debate on preparing accountants for finance leadership roles, including the CFO. The paper features five principles that highlight the changing expectations, scope, and mandate of the CFO and finance leadership roles and recommends what action professional accountancy organizations and employers can take to prepare professional accountants for career progression to finance leadership.
December 19, 2014 - The Accountant
December 15, 2014 - AllAfrica.com
December 14, 2014 - The Globe and Mail
December 10, 2014 - Association of Chartered Certified Accountants
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