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- Professional Accountants in Business
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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.
|Global Knowledge Gateway||
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
You are now viewing all "ethics and culture" resources. View All Ethics Resources
This article describes how businesses are assessing their role in encouraging individuals to speak up against unethical behavior.
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.
- Fraud without Frontiers: Accountants Face a Changing Global Issue
May 24, 2016 - Accounting Today
- Improve Transparency, Values, Accountability to Defeat Corruption, Says Accounting Federation
May 19, 2016 - Bernama.com
- What David Cameron’s Anti-corruption Summit Did and Didn't Achieve
May 13, 2016 - The Economist
- Accountants, Lawyers Resolve to Fight Corruption
May 13, 2016 - IFAC
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