Bu çalışma, muhasebe meslek mensuplarının mesleki faaliyetlerini gerçekleştirirken etik dışı
davranış sergilemelerinin nedenlerini, ulusal ve uluslar arası literatürde yer alan …

Abstract We commend the International Ethics Standards Board for Accountants for the
initiative in releasing the two related Exposure Drafts regarding sustainability assurance and …

This paper introduces an innovative framework to reduce demand on instructional time by
simultaneously developing students' soft skills and ethical reasoning skills. Traditional ethics …

Accountants perform a critical social function of engendering public trust in corporate
reporting. As such, ethical misconduct committed by accountants tends to have a broader …

Chapter 10 sheds light on the prominent ethical issues in international accounting and
business. A brief explanation is also provided in this chapter of the importance of having an …

Professional accountants need to comply not only with accounting standards and technical
norms, but also with ethics which is a preventive factor in financial fraud and corruption …

The accounting profession continue to face moral dilemmas and ethical challenges in
everyday practice, although professional regulation is up-to-date innovated in line with the …

One of the leading characteristics of accounting profession is its accountability to the public.
Unfortunately, occurrence of recent financial crisis has dwindled the trust to accounting …

Accounting alumni frequently report that while they are well prepared to meet the technical
challenges of the profession, they are less prepared to address the ethical challenges they …

همواره انتظار میرود تا حسابداران اطلاعاتی را در اختیار استفاده کنندگان قرار دهند که توان تصمیم
گیری و قضاوت ایشان را افزایش دهد. لذا اطلاعات ارائه شده توسط حسابداران باید دارای ویژگیهایی …‎