Relevant bibliographies by topics / Accountants $x Professional ethics

Academic literature on the topic 'Accountants $x Professional ethics'

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Published: 10 December 2022
Last updated: 29 January 2023

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Journal articles on the topic "Accountants $x Professional ethics"

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FLANAGAN, JACK, and KEVIN CLARKE. "Beyond a Code of Professional Ethics: A Holistic Model of Ethical Decision-Making for Accountants." Abacus 43, no. 4 (December 2007): 488–518. http://dx.doi.org/10.1111/j.1467-6281.2007.00242.x.

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Salcedo, Arnold V. "Moderated Mediation of Ethical Considerations between Individual Values and Values in the Actual Practice of the CPA Profession." Journal of Governance Risk Management Compliance and Sustainability 1, no. 1 (April 30, 2021): 26–49. http://dx.doi.org/10.31098/jgrcs.v1i1.490.

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CPA Baby Boomers, Generation X, Generation Y or Millennials and the latest addition, Generation Z, possess unique characteristics, workplace values and ethics. This study focused on how workplace values and ethical considerations directly and indirectly affect the values of CPAs. The participants are five hundred forty-one (n=541) Baby Boomers, Generation X, Generation Y and Generation Z Filipino professional accountants among four different sectors namely the academe or education, commerce & industry, government and public practice. A partial least square-structural equation modeling (PLS-SEM) including mediation and moderation analysis were used to determine the direct and indirect effects. Using Schwartz motivational values, the study revealed that there is a positive and significant relationship between self-transcendence (benevolence and universalism) and openness to change (self-direction and stimulation) as workplace values to the values of practicing CPAs. There is a negative but significant relationship between workplace values of conservation (tradition and security) and self-enhancement values (power and achievement) with the CPA values. Also, workplace values significantly affect ethical considerations, while ethical considerations (or strict adherence to CPA’s code of ethics) significantly influence the CPA values while in practice. Lastly, the moderation analysis further revealed that workforce generation has moderating effect on the relationship between conservation values and the actual practice values. Ethical considerations have no mediating effect on the significant positive relationship between individual values and values in practice (benevolence and universalism), while workforce generations have moderating effect in the conservation values of CPAs
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Kartini, Tina, and Ghina Mar’atu Sholihati. "ANALYSIS OF PROFESSIONAL ACCOUNTANTS ETHICAL CODE IN INDONESIA FROM AL QURAN PERSPECTIVE." Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan 15, no. 1 (August 14, 2020): 1. http://dx.doi.org/10.32832/neraca.v15i1.3329.

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The rise of cases of accountants who do not comply with the standards of professional accountants' code of ethics and the need for an Islamic code of ethics which is considered important for Islamic accountants. Islamic accountants must adhere to the Islamic values-based code of ethics which is currently not compiled by the Institute of Indonesia Chartered Accountants(IAI). This study aims to determine the Code of Ethics of Professional Accountants in Indonesia from the Al Qur'an Perspective. This study uses a qualitative method with a descriptive approach. The sample used is a social situation which consists of threeelements: place, actor, and activity. From the results of this study, it can be concluded that there are five professional accountants' codes of ethics, namely: integrity, objectivity, competence and professional prudence, confidentiality, and professional behavior. The five codes of ethics are in line with the code of ethics contained in the Qur'an, which is honest and loves truth, fairness, learning the lawful, trustworthy, and disciplined.
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Korol, S. Y., and O. I. Hnasko. "Ethics of Professional Accountants as a Factor of Influence on the Economic Environment." Business Inform 12, no. 527 (2021): 217–24. http://dx.doi.org/10.32983/2222-4459-2021-12-217-224.

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The article focuses on the ethics of professional accountants, which determines the approaches to the formation and disclosure of information about the activities of business entities, in terms of influencing the Ukrainian economic environment. The purpose of the study is to analyze the possibility of increasing the competitiveness of the Ukrainian economy through compliance with the principles of ethics of professional accountants. In order to achieve this goal, the following tasks are solved: analyzing the content of the basic concept and the relationship between the ethics of professional accountants and the state of the economic environment; researching the cases of unethical behavior and practice of violation of the principles of ethics of professional accountants; defining the measures and means of influencing the formation of ethics of professional accountants in Ukraine in order to prevent cases of using fraudulent schemes and unfair behavior of accountants. It is proposed in defining the concept of «ethics of a professional accountant» to take into account his responsibility to society for the information provided. It is determined that for Ukraine, which has chosen the European vector of development, it is advisable to rely on European values and principles, which are defined by the International Code of Ethics of Professional Accountants. The analysis of fundamental normative documents influencing the formation of ethics of professional accountants is carried out. Fraudulent schemes related to disregard for the principles of ethics are systematized and recommendations for preventive actions are provided. The types of means and measures that contribute to the formation of ethics in professional accountants, increasing their responsibility in order to improve the Ukrainian economy have been identified.
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Nurbaeti, Nurbaeti. "PENGARUH PERILAKU NARSIS DAN SELF-ESTEEM TERHADAP PENGENDALIAN DIRI AKUNTAN DALAM BERINTERAKSI DI MEDIA SOSIAL DENGAN ETIKA PROFESI AKUNTAN SEBAGAI VARIABEL INTERVENING." Jurnal Akuntansi Berkelanjutan Indonesia 2, no. 2 (July 24, 2019): 189. http://dx.doi.org/10.32493/jabi.v2i2.y2019.p189-213.

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This research is conducted to investigate the effect of narcissism and self-esteem toward the accountants’ self control in the interaction in social media with accountant professional ethics as an intervening variabel. The method of the research used is causality-explanatory to analyze as well as to prove that ther is a correlation among two or more variables. The object of this research are 100 people as respondents, they are educators, auditors and accountants in some companies in Tangerang and Jakarta. The technique used in taking samples is purposive sampling. This research used Narcissistic Personality Inventory (NPI-16), Rosenberg Self-Esteem Ten Scales, Accountants professional ethics and accountants self control scale. The method of data analaysis used is Path Analysis. The data that the researcher got has meet the prerequisite to do the test of data quality and classic assumption. The series of data analysis using SPSS version 23 got that narcissism and self-esteem affect the accountants professional ethics simultaneously and significantly, while self-esteem significantly affects the professional ethics of accountants. Narcissism, self-esteem and accountant professional ethics affect simultaneously toward accountants’ self control, narcissism does’nt effect significantly toward accountants’ self control and accountants professional ethics affects significantly toward their self control. The determination coefficient shows 10,3% of accountants’ self control variable affected by their narcissism, self-esteem and their ethics, while the rest 89,7% affected by other factors.
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Yarahmadi, Hossein, and Ali Bohloli. "Ethics in Accounting." International Journal of Accounting and Financial Reporting 1, no. 1 (June 17, 2015): 356. http://dx.doi.org/10.5296/ijafr.v5i1.7829.

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Accounting is the main index for the economy of many countries in a way that no economic activity is possible without reliance on it. Distinct feature of accounting is accepting responsibility towards people. Society has many expectations from accountants and people should trust the quality of offered services by them. Thus, their information should be real, reliable, honest, and unbiased. This study uses library method for gathering information about professional ethos and ethics of accounting. The results show that not only accountants should be qualified vocationally but also they should have high degree of honesty and rectitude in their jobs. Thus, professional future of accounting depends on ethical leadership of professional accountants.
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MAKARENKO, Elena N. "The Code of Ethics for Professional Accountants: Modern tendencies and principles." International Accounting 22 (February 12, 2021): 128–41. http://dx.doi.org/10.24891/ia.24.2.128.

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Subject. Choosing the code of ethics for professional accountants' thinking and moral activity appears to become a key to a higher professional status. It is necessary to ensure the commercial comfort as much as possible for professional accountants to demonstrate their knowledge and observe professional principles. Objectives. I carry out a systemic study into advantages that help accountants respect professional principles of ethics. Methods. The study relies upon the modeling of economic cases, analyzes and synthesizes the information with reference to accounting and management. Results. The article discusses the relationship of the thinking and ethical activity of professional accountants as part of their professional activity that makes them observe the code of professional conduct. I add unusual cases of economic threats companies face to the evident relationship of the ethical principles and typical threats that influence the performance of professional accountants. With all the threats and causes combined, professional accountants sometimes have to depart from professional principles of ethics. Having this in mind, I substantiate the possibility of deriving the highest and lowest effects from the moral activity of accountants, which reflects the quality of their thinking activity. To elevate the professional status and reinforce the code of ethics for professional accountants, I prove that the accountant's professional knowledge influences the business image of a respective entity. The article shows that the motivation is important to raise the professional accountants' responsibility as part of their thinking and moral activities. Conclusions and Relevance. Studying the impact of the relationship between the moral and thinking activity of professional accountants on their performance can be useful to set certain relations between accountants and their employers. If the professional accountant takes his/her best efforts to develop the business and social image of the company, observing the professional code of ethics, while the employer manages to motivate the accountants, they will build the effective business management and mitigate economic risks.
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., Murtanto, and Marini . "ERSEPSI AKUNTAN PRIA DAN AKUNTAN WANITA SERTA MAHASISWA DAN MAHASISWI AKUNTANSI TERHADAP ETIKA BISNIS DAN ETIKA PROFESI AKUNTAN." Media Riset Akuntansi, Auditing dan Informasi 3, no. 3 (December 3, 2007): 237. http://dx.doi.org/10.25105/mraai.v3i3.1793.

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<p class="Style15">This research has two objectives. Firstly, observing the effect of gender differ-ence on perception of accountants and accounting students on business ethics and accountant's professional ethics. Secondly, observing which perception is better be-tween men and women both accountants and accounting students on business ethics and accountant's professional ethics. The sample are 192 respondents that consist of accountants and accounting students, in which the data collection used questionnaire.</p><p class="Style15">The test of hypothesis used Mann-Whitney U test and Mean. The result of the research shows there is not significantly differences between perception of men and women both accountants and accounting students on accountant's professional eth-ics, which is men accountants and accounting students had better perception about accountant's professional ethics. On business ethics there is differences perception between men and women accounting students, on the contrary between accountants both men and women has same perception about business ethics, but women ac-countants and accounting students had better perception about business ethics.</p><p class="Style1"><strong><em>Keywords: Business ethics, accountant's professional ethics, perception, accoun-</em></strong><strong><em>tants, students, and gender</em></strong></p>
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Mangiskar, Laila. "Analisis Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual, dan Love of Money Terhadap Persepsi Etis Mahasiswa Akuntansi Mengenai Etika profesi Akuntan (Studi Kasus Pada Universitas Swasta Jurusan Akuntansi Kota Semarang)." MAKSIMUM 9, no. 1 (November 7, 2019): 20. http://dx.doi.org/10.26714/mki.9.1.2019.20-28.

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Abstract____________________________________________________________This research was conducted to determine: (1) the effect of emotional intelligence on the ethical perceptions of accounting students regarding the professional ethics of accountants; (2) The Effect of Spiritual Intelligence on the Ethical Perceptions of Accounting Students Regarding Accountants' Professional Ethics; (3) The Effect of Love of Money on the Ethical Perceptions of Accounting Students Regarding Accountants' Professional Ethics; (4) The simultaneous influence of Emotional Intelligence, Spiritual Intelligence and Love of Miney on Accounting Students 'Ethical Perceptions of Accountants' Professional Ethics. The population in this study were accounting students at the University of Semarang, Sultan Agung Islamic University, Stikubank University, Soegijapranata Catholic University and Dian Nuswantoro University. The sample in this study were 95 respondents. The prerequisite test includes normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. The data analysis technique used to test the hypothesis is multiple linear regression analysis. The results showed that partially Emotional Intelligence had a positive and significant effect on the Ethical Perceptions of Accounting Students Regarding the Professional Ethics of Accountants as evidenced by the regression coefficient value showing the direction of the positive relationship of 0.085 and the sig value of 0.000 <0.050; Spiritual Intelligence has a positive and significant effect on the Ethical Perceptions of Accounting Students Regarding Accountants' Professional Ethics as evidenced by the regression coefficient which shows the direction of the positive relationship of 0.100 and the sig value of 0.000 <0.050; Love of Money has a negative and significant effect on the Ethical Perceptions of Accounting Students Regarding Accountants' Professional Ethics as evidenced by the regression coefficient value which shows the direction of the negative relationship of -0.030 and the sig value of 0.004 <0.050; Emotional Intelligence, Spiritual Intelligence and Love of Money simultaneously influence the Ethical Perceptions of Accounting Students Regarding Accountant Professional Ethics as evidenced by the value of Fcount is greater than Ftable, namely 14.243> 2.70 and a significance value of 0.000 <0.050.
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Oboh, Collins Sankay, Solabomi Omobola Ajibolade, and Olatunde Julius Otusanya. "Ethical decision-making among professional accountants in Nigeria: the influence of ethical ideology, work sector, and types of professional membership." Journal of Financial Reporting and Accounting 18, no. 2 (May 15, 2020): 389–422. http://dx.doi.org/10.1108/jfra-09-2019-0123.

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Purpose The purpose of this study is to examine the influence of ethical ideological orientation (moral idealism and moral relativism), work sector and types of professional membership on the ethical decision-making (EDM) process of professional accountants in Nigeria. Design/methodology/approach The study obtained primary data from 329 professional accountants with the aid of a structured questionnaire containing four scenarios of ethical dilemmas. The data were analysed using descriptive statistical analysis, independent sample t-test, Pearson correlation analysis and multiple regression techniques. Findings The results revealed both idealistic and relativistic moral orientation among the accountants surveyed with a higher mean score (>4.0) recorded for moral idealism. Moral idealism was found to have a positive influence, while moral relativism a negative influence on the three stages (ethical recognition, ethical judgement and ethical intention) of EDM examined. Professional accountants with idealistic orientation showed a higher disposition towards making ethical decisions in situations involving ethical dilemmas than those tending towards relativistic orientation. The results also revealed that work sector (private or public) and types of professional membership play significant roles in predicting the EDM process of professional accountants in Nigeria. Practical implications The study provides empirical evidence that could be used to support educational and legislative efforts in enhancing the moral ideological orientation of professional accountants, which will, in turn, enhance their EDM processes. The findings could be used to enhance ethics instructions and training of current and prospective professional accountants in educational settings, especially in countries such as Nigeria where there is yet to be a discrete ethics course in the curriculum for accounting undergraduate degree programmes. Professional accounting bodies in Nigeria and other developing countries could use the evidence in this study to strengthen the ethics code for professional accountants. Originality/value The study is unique in focussing on professional accountants in developing countries using Nigeria to represent developing countries with high corruption profile and weak institutions and governments and, as such, it contributes to the scarce research output on accounting ethics in developing countries.
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Dissertations / Theses on the topic "Accountants $x Professional ethics"

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Hwang, Ho-Chan. "Professional accountants' ethical behavior : a positive approach." Diss., Georgia Institute of Technology, 1992. http://hdl.handle.net/1853/29423.

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Webster, Tammy Tanner. "Successful Ethical Decision-Making Practices from the Professional Accountants' Perspective." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3733.

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Unethical behavior includes all decisions and actions counterproductive to an organization's mission and can cause irrevocable damage to the organization's professional reputation. The Securities and Exchange Commission reported 807 ethical violations in 2015. This study was underpinned by the ethical leadership theory, which emphasizes leadership decision making based on fair and just practices, for all involved parties. The purpose of this qualitative multiple-case study was to explore the ethical decision-making best practices that not-for-profit accounting managers in the Washington, DC, metropolitan area needed to strengthen the ethical decision-making process in their organizations. Data were collected through semistructured interviews from 5 participants who were accounting leaders of not-for-profit organizations. The analysis of data involved coding techniques, while member checking ensured confirmability of participant responses. Three themes emerged from the analysis of data as the most effective in fostering an ethical climate within the organizations, notably: the importance of leveraging internal controls, staff education on ethical decision making, and the role of leadership in fostering ethical leadership. The findings from this study may contribute to social change by providing leaders with strategies to reduce the occurrence of fraud within organizations. The beneficiaries of this research may include not-for-profit leaders, accounting professionals, and business practitioners. The goals of these individuals are to aid companies in furthering their missions and ensure organizations remain operational and utilize ethical decision making.
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Thorne, Helen. "The financial statement data of failed companies : the role of the Australian accounting profession /." Title page, contents and summary only, 1986. http://web4.library.adelaide.edu.au/theses/09PH/09pht511.pdf.

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Lucas, Nicholas. "Commercialism or Professionalism among Auditing Leaders." Honors in the Major Thesis, University of Central Florida, 2005. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/772.

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This item is only available in print in the UCF Libraries. If this is your Honors Thesis, you can help us make it available online for use by researchers around the world by following the instructions on the distribution consent form at http://library.ucf
Bachelors
Business Administration
Accounting
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Steed, Steve A. (Steve Alan). "An Empirical Study of the Effectiveness of Independence Discrimination Resulting from the Application of Aicpa Ethical Interpretation 101-3--Accounting Services." Thesis, North Texas State University, 1985. https://digital.library.unt.edu/ark:/67531/metadc331654/.

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Interpretation 101-3 of the AICPA Code of Professional Ethics provides four independence requirements for certified public accountants performing bookkeeping services. As such, these requirements are largely thought of as rules requiring compliance. The purpose of this study was to provide empirical evidence related to the question, "Can the guidelines in Interpretation 101-3 be effectively interpreted?" Accordingly, the research objectives were twofold: (1) to make an estimate of the effectiveness of independence discrimination resulting from the use of Interpretation 101-3 , and (2) to identify variables related to differences in CPAs' judgements of impairment and non-impairment of CPA independence in situations covered by Interpretation 101-3. The research methodology for this study was based on a case approach. Twelve situations developed from analysis of Interpretation 101-3 and discussions with practitioners were organized into twenty-four cases in which a CPA firm provided a variety of accounting services. These twenty-four cases were divided into two case sets of twelve cases each and then combined with two cases from a previous study by David Lavin. These cases were submitted to an expert panel for validation as to their relationship to Interpretation 101-3, and a predetermined "correct" judgement was established for use in analysis. A mail survey of the licensees of the Texas State Board of Public Accountancy was used for collecting data. The CPAs were provided with a copy of Interpretation 101-3 and asked to base their judgements exclusively on the standard. Hypothesis testing was used to determine the effectiveness of the independence discrimination resulting from the use of Interpretation 101-3. Statistical models were developed for evaluating differences in the effectiveness of independence discrimination and differences in the CPAs' judgements themselves.
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Jakoubková, Veronika. "Etika auditorů, daňových poradců a účetních." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-81907.

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The thesis deals with the ethics of auditors, tax advisers and accountants. It focuses on the basic characteristics of these professions and especially their codes of ethics - Code of Ethics for Professional Accountants, Code of Ethics of the Chamber of Tax Advisers of the Czech Republic and the Code of Ethics of the Chamber of Ceritified Accountants. It also includes a comparison of these ethical codes. Finally, the results of the survey on the topic "Ethics and ethical codes of selected professions" are analyzed.
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Enberg, Sara. "Den obeorende revisionen och god revisorssed enligt revisorslagen." Thesis, Linköping University, Department of Management and Economics, 2004. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-2214.

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Several industrial scandals, especially those about Enron and WorldCom, have lead to an intense debate about the independent audit and the independent auditor. A substantial part of the auditor’s income originates from counselling, and therefore the role of the auditor may be seen as double, and the auditor’s objectivity may be questioned. In the year of 2002, a new Auditors Act was legislated in Sweden. In the 21 § of the act, a model based on principles was introduced, to test the auditor independence in every single case. The question is if the new Auditors Act better ensures an independent audit than the preceding Act did. After the collapse of Enron, the international work on the development of rules that better can guarantee the independent audit, has been intensified. Will the wording and effect of the Swedish Auditors Act stand, will the international progress on this area influence the interpretation of the Act, or will the Swedish legislator be forced to rewrite the Act? Three problems are discussed in this thesis; 1. How shall an independent audit be ensured?, 2 What kind of activity may the auditor exercise?, 3 How should the auditor’s activities be organised to ensure the independence? This thesis describes howthe role of the auditor and his independence is regulated today, partly by legislation, partly by self- regulation, both national and international. Different regulations are compared and differences and similarities are described. A number of specific problems that may influence the independence of the auditor, in relation to his clients, and a discussion about how these problems may be avoided, is presented.

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Ketnerová, Gabriela. "Etika v účetní profesi." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-75824.

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The aim of the thesis will focus on ethics for professional accountants, who are not only accountants, but also tax consultants and auditors. Confidence in the profession greatly weakened by major accounting scandals in the U.S. and in Europe at the turn of the millennium. I will focus on ethics from the perspective of philosophy and from the perspective of management in the introduction of the theoretical part. The theory of sustainable development and corporate social responsibility relates also with business ethics. In response to accounting scandals in the U.S. the new law was agredd and this documnet established new requirements for companies trading on the American Stock Exchange and drew an attention to code of ethics for professional accountants. I will describe the different types of accounting fraud in the practical part, said publicated examples.
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Koeplin, John P. (John Peter). "A Comparison of Cognitive Moral Development of Accounting Students at a Catholic University with Secular University Accounting Students." Thesis, University of North Texas, 1998. https://digital.library.unt.edu/ark:/67531/metadc278021/.

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Previous research has shown that accountants may be inadequate moral reasoners. Concern over this trend caused the Treadway Commission (1987) and the Accounting Education Change Commission (1990) to call for greater integration of ethics into the student's training. Ponemon and Glazer (1990) found a difference in cognitive moral development (CMD) between accounting students at a public university and a private university with a liberal arts emphasis. This study expands Ponemon and Glazer's research by examining two liberal arts universities, one a private, secular institution and one a Catholic institution. The primary research question asks if Catholic university accounting students manifest greater CMD growth than secular university accounting students. Additionally, this study examines and compares the priority that accounting students from the different institutions place on ethical values versus economic values. It was expected that Catholic university accounting students would manifest both greater CMD growth and a greater concern for ethical values over economic values when compared with non-Catholic university accounting students. The study utilized a two-phase approach. In the first phase, an organizational study of two institutions was made to determine how each strives to integrate moral development into their accounting students' education. In the second phase, lower-division and senior accounting students were given three ethical and values related tasks to complete which propose to measure differences in ethical and economic values.
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Els, Gideon. "Utilising continued professional development of ethics amongst prospective chartered accountants." Thesis, 2008. http://hdl.handle.net/10210/511.

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It is widely accepted that accounting education aims to produce competent professional accountants, who are capable of making a positive contribution to the profession and the society in which they work. The provision of a basis of ethical values should therefore be viewed as an important aspect of professional accountants’ education and training. In the face of increasing changes encountered by accountants, it becomes essential that they develop and maintain an attitude of learning to learn (i.e. Continuous Professional Development or CPD). In current times, an education programme for Chartered Accountants (CAs) needs to transcend the traditional approach that emphasised ‘transfer of knowledge’, with learning defined and measured strictly in terms of knowledge of principles, standards, concepts, facts and procedures at a particular time. This study aims to investigate the utilisation of the CPD of ethics among prospective CAs by analysing and statistically interpreting the perceptions and attitudes of a group of undergraduate students at a South African higher education institution, by means of an empirical survey. The objectives of this study are to: (i) demarcate the CA and his/her profession by studying undergraduate students’ perceptions; (ii) determine undergraduate students’ perceptions of CPD, life-long learning (LLL) and ethics, within the framework of a CA and his/her undergraduate education; (iii) investigate the perceived core values within the CA profession; and (iv) analyse specific aspects of the education and training of prospective CAs at the University of Johannesburg (UJ).
Professor Thea L. Voogt Professor Ben Marx
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Books on the topic "Accountants $x Professional ethics"

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Professional ethics for accountants. Minneapolis: West Pub. Co., 1995.

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Professional ethics: Workbook. Worcester: Osborne, 2010.

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International Federation of Accountants. Ethics Committee. Code of ethics for professional accountants. New York: International Federation of Accountants, 1992.

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Accountants, International Federation of. Guideline on ethics for professional accountants. New York: International Federation of Accountants, 1990.

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California Certified Public Accountants Foundation for Education and Research. Professional ethics for certified public accountants. Redwood City, Calif: California Society of CPAs, Education Division, 1990.

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Williams, Albert S. Professional ethics for certified public accountants. Englewood, Colo. (7720 East Belleview Ave., Englewood 80111): Colorado Society of Certified Public Accountants, 1988.

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Brooks, Leonard J. Business and professional ethics for accountants. 2nd ed. Egan, MN: South-Western College Publishing, 2000.

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Committee, International Federation of Accountants Ethics. Code of ethics for professional accountants. New York, N.Y: International Federation of Accountants, 2005.

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Williams, Albert S. Professional ethics for certified public accountants. Englewood, Colo. (7720 E. Belleview Ave., Bldg. 46B, Englewood 80112): Colorado Society of Certified Public Accountants, 1989.

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Professional ethics. London: BPP Learning Media Ltd., 2013.

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Book chapters on the topic "Accountants $x Professional ethics"

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Highfield, Charmayne. "Ethics Education for Aspiring Professional Accountants." In Research in Ethical Issues in Organizations, 177–83. Emerald Publishing Limited, 2020. http://dx.doi.org/10.1108/s1529-209620200000024016.

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Thomas, Stuart. "Management Accountants’ Professionalism and Ethics." In Research on Professional Responsibility and Ethics in Accounting, 169–92. Emerald Publishing Limited, 2018. http://dx.doi.org/10.1108/s1574-076520180000021006.

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Saadullah, Shahriar M., and Charles D. Bailey. "The “Big Five Personality Traits” and Accountants’ Ethical Intention Formation." In Research on Professional Responsibility and Ethics in Accounting, 167–91. Emerald Group Publishing Limited, 2014. http://dx.doi.org/10.1108/s1574-076520140000018006.

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Saadullah, Shahriar M., and Charles D. Bailey. "The “Big Five Personality Traits” and Accountants’ Ethical Intention Formation." In Research on Professional Responsibility and Ethics in Accounting, 167–91. Emerald Group Publishing Limited, 2014. http://dx.doi.org/10.1108/s1574-0765_2014_0000018006.

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Anderson, Ronald E., Deborah G. Johnson, Donald Gotterbarn, and Judith Perrolle. "Codes of Professional Ethics." In Computerization and Controversy, 876–77. Elsevier, 1996. http://dx.doi.org/10.1016/b978-0-12-415040-9.50155-x.

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Ariail, Donald L., Mohammad J. Abdolmohammadi, and L. Murphy Smith. "Ethical Predisposition of Certified Public Accountants: A Study of Gender Differences." In Research on Professional Responsibility and Ethics in Accounting, 29–56. Emerald Group Publishing Limited, 2012. http://dx.doi.org/10.1108/s1574-0765(2012)0000016005.

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Bonello, Rodney. "Professional responsibilities." In Essentials of Law, Ethics, and Professional Issues in CAM, 95–106. Elsevier, 2012. http://dx.doi.org/10.1016/b978-0-7295-3970-8.00006-x.

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Shawver, Tara J., Lynn H. Clements, and John T. Sennetti. "How Does Moral Intensity Impact the Moral Judgments and Whistleblowing Intentions of Professional Accountants?" In Research on Professional Responsibility and Ethics in Accounting, 27–60. Emerald Group Publishing Limited, 2015. http://dx.doi.org/10.1108/s1574-076520150000019002.

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Smith, Katherine T., L. Murphy Smith, and Tracy R. Brower. "How Work-Life Balance, Job Performance, and Ethics Connect: Perspectives of Current and Future Accountants." In Research on Professional Responsibility and Ethics in Accounting, 219–38. Emerald Group Publishing Limited, 2016. http://dx.doi.org/10.1108/s1574-076520160000020008.

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Black, William H., and Barbara S. White. "Ethical Prompts and their Effects on the Individual's Evaluation of Acceptable Business Practices: Considerations for Accountants." In Research on Professional Responsibility and Ethics in Accounting, 129–66. Emerald Group Publishing Limited, 2012. http://dx.doi.org/10.1108/s1574-0765(2012)0000016008.

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Conference papers on the topic "Accountants $x Professional ethics"

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Xu, Hao, and Sen Wang. "Research on Professional Ethics of Accountants in New Times." In 4th International Conference on Management Science, Education Technology, Arts, Social Science and Economics 2016. Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/msetasse-16.2016.308.

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Suratham, Thongmai, Anuchit Anusri, Puttarat Thaboonruang, Naphalai Kaenthao, and Kanyarat Gunlab. "Professional Ethics of Professional Accountants According to the Attitudes of Commercial Entrepreneurs in Nong Bua Lamphu Province." In The 14th National Conference on Technical Educationดand The 9th International Conference on Technical Education. KMUTNB, Bangkok, Thailand, 2022. http://dx.doi.org/10.14416/c.fte.2022.06.012.

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Handayani, Dian Fitria, and Ade Elsa Betavia. "Accounting Students’ Perception in the Code of Ethics for Professional Accountants, Based on Gender and Level of Education." In 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200305.051.

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Vorontsova, Julia A. "Features Of Linguo-Pragmatical Contents Of The Text Of The Professional Ethics Code." In X International Conference “Word, Utterance, Text: Cognitive, Pragmatic and Cultural Aspects”. European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.08.26.

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