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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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Investigates the ways in which accountants can observe and discuss tone at the top with their clients.
In this report the Working Group Future Accountancy Profession proposes 53 measures to improve the quality and independence of the audit in the Netherlands and to rebuild the trust.
A Discussion Report that argues "tone at the top" is one of the most important topics for improving the effectiveness of an organization. It also shows how accountants can play a role in establishing tone at the top.
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.
April 16, 2015 - Accounting Today
April 15, 2015 - International Ethics Standards Board for Accountants
April 14, 2015 - International Ethics Standards Board for Accountants
April 8, 2015 - Economia
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