-
Your Portal to Global Accountancy Knowledge, Resources, and News
-
Global Knowledge Gateway
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.
Home Global Knowledge Gateway Ethics
Global Knowledge Gateway |
Ethics |
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. See the full overview.
New—and Important—Role for Professional Accountants in Assessing Human Rights Risk
by Tanya Barman, Associate Director, Ethics, Chartered Institute of Management Accountants | July 21, 2016
The intersection of human rights and business is an important emerging area that no business can afford to ignore, and assessing and addressing potential risk is clearly also a role for the professional accountant .
-
Latest Articles
There are 666 articles
Learning from the Pioneers—New Corporate Insights on Integrated Reporting
Good practice examples and key challenges identified from a review of integrated reports, survey data and interviews with experts.
by Yen-pei Chen, Corporate Reporting and Tax Manager. Professional Insights, ACCA | April 20, 2018Indian Railways Right on Track for Accrual Accounting
Governments across the globe are placing greater emphasis on the efficiency and transparency in public spending for the ultimate good of the end-user.
by Atul Kumar Gupta, Central Council Member, ICAI and Director of ICAI—ARF | April 20, 2018Firms of the Future–Building Advisory Services
The IFAC SMP Committee has recently organized a break-out session that focused on how SMPs can diversify into business advisory and consultancy services by looking at what niche market to consider and how to leverage technology and networks...
by Johnny Yong, Technical Manager, Global Accountancy Profession Support, IFAC and Mats Olsson, Partner, Adrian & Partners AB | April 17, 2018Assessing and Improving Professional Accountants’ Ethical Capability
Professional accountants are regularly confronted with ethical choices and moral dilemmas in the course of their professional activities—a recent Australian study sheds light on the persistent ethical conflicts, tensions, and pressures that...
by Dr Cristina Neesham, Senior Lecturer, Philosophy and Ethics in Management and Organisation, Department of Management and Marketing, Swinburne University of Technology and Associate Professor Eva Tsahuridu, Industry Fellow, School of Accounting, RMIT University | April 17, 2018How Management Contributes to Audit Quality
What is management’s role in the audit process? Can managers do more to influence audit quality? CPA Canada and FEI Canada examine.
by Taryn Abate, CPA, CA, CPA, Director, Audit & Assurance, Research, Guidance and Support, CPA Canada | April 9, 2018News and Resources
There are 9880 news/resources
Differences in Financial Regulation Cost Business $780bn Annually
Financial Times - April 20, 2018
How Board Members Can Perform Oversight of Cybersecurity Risks
Journal of Accountancy - April 20, 2018
How to Fill Your Company with Rockstar Employees
Kellogg Insight - April 20, 2018
Private Companies: Selecting an Auditor
ICAS - April 20, 2018
Public Sector: Selecting an Auditor
ICAS - April 20, 2018
The Debt of Nations
ICAEW - April 20, 2018Get The Latest. Sent twice monthly.