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Independent Standard-Setting Boards
The International Auditing and Assurance Standards Board sets high-quality international standards for auditing, assurance, and quality control that strengthen public confidence in the global profession.
The International Accounting Education Standards Board establishes standards, in the area of professional accounting education, that prescribe technical competence and professional skills, values, ethics, and attitudes.
The International Ethics Standards Board for Accountants sets high-quality, internationally appropriate ethics standards for professional accountants, including auditor independence requirements.
The International Public Sector Accounting Standards Board develops standards, guidance, and resources for use by public sector entities around the world for preparation of general purpose financial statements.
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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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Practical steps and pointers
This paper examines the respective roles of the regulator and of culture in increasing ethical behaviour in finance, and the need to address dysfunctional finance market and behaviour since the financial crisis
Way to think about how to implement and measure the effectiveness of your company’s compliance and ethics program is to seek answers to the following three questions
Recent business scandals and corporate collapses have brought calls for better business ethics, more training in ethics, and further regulation. But ethics in business are intrinsically part of every business decision – they begin in the boardroom.
How to Become One of the World’s Most Ethical Companies
March 31, 2014 - CGMA Magazine
This article provides insights into the characteristics of companies with successful ethical cultures that are driven by management.
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.
Informs those charged with fiduciary management of enterprises why ethics can no longer be treated as a discretionary cost to the business. Management of the ethical dimension is instead a significant contributor to financial success. This is highlighted through the use of examples of how leading corporations are integrating ethical management into business practices, change programs, and fraud, risk, and compliance systems.
- Fraud Reporting: New Bottle, Old Wine?
June 15, 2015 - The Hindu Business Line
- UK Companies Still Have Work to Do on Ethics
June 3, 2015 - CGMA Magazine
- Mastercard Boss Tasks Accountants on Integrity, Value, Ethics
June 1, 2015 - This Day Live
- Q&A: IESBA's Claire Ighodaro on Ethical Challenges for Accountants
May 29, 2015 - Accounting Today
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