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Dissertations / Theses on the topic 'Accountants Professional ethics'

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Published: 4 June 2021
Last updated: 1 August 2024

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1

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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2

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, m
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3

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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4

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<br>Bachelors<br>Business Administration<br>Accounting
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5

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 ident
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6

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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7

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 Catholi
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8

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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<p>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 independ
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9

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 t
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10

Dedoulis, Emmanouil. "The development of the code of ethics for the accountancy profession : the case of Greece." Thesis, University of Essex, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.402823.

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11

Holobradová, Lucie. "Porovnání etických kodexů AICPA a IFAC." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-205898.

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The thesis deals with an ethical behavior of professional accountants and their respective codes of ethics. The first part focuses on ethics in a broader sense, influences that could explain unethical behavior, and the core philosophies of ethics. The Importance of the Codes of Ethics is the introduction to presenting several important regulatory bodies for professional accountants - the authors of the codes of ethics. The next part of the thesis analyzes two of the most important codes - the Code of Ethics for Professional Accountants by International Federation of Accountants and the Code of
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12

Lukmanjaya, Billy. "The role of corporate culture as a contributor to fraud and corruption in Australia: Perceptions of forensic accountants and industry professionals." Thesis, Queensland University of Technology, 2019. https://eprints.qut.edu.au/127052/1/Billy_Lukmanjaya_Thesis.pdf.

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The role organisational culture plays as a contributor to incidents of fraud and corruption is examined through semi-structured interviews with forensic accountants and senior management who have worked in multiple fraud and corruption investigations. Based on the findings, common characteristics around firm culture that impact incident rates are identified. Findings lend support to prior literature evidencing shared values within an organisation can influence employees' perceptions of what is acceptable, that employee conduct will mirror that of management, and that a combination of ethical c
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13

Cabrita, Rita José Lopes. "Análise da perceção do comportamento ético dos profissionais de contabilidade : impacto do exercício da profissão e da exposição a conteúdos de ética." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/20858.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Este estudo tem como objetivo analisar a perceção do comportamento ético do profissional de contabilidade, na visão dos estudantes de mestrado. É ainda estudado o estereótipo de um ponto de vista geral, através da análise da perceção das características físicas e das características associadas à profissão. Assim, estuda-se de que forma estas perceções se alteram de acordo com algumas características dos inquiridos. Salienta-se o exercício de uma profissão na área da contabilidade, o interesse em exercer uma profissão na área da
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14

Galhardo, Maria Inês Mendes. "Análise do estereótipo do profissional de contabilidade na população estudantil." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14930.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Este estudo tem como objetivo estudar quais as características que são associadas ao Profissional de Contabilidade, a possibilidade da existência de um estereótipo definido para estes profissionais, qual a perceção ética que estes transmitem ao público e com que base foram criadas e desenvolvidas essas perceções. Acrescentei a este estudo a análise do papel da religião na ética da profissão, com o objetivo de perceber se o facto de os indivíduos serem praticantes de alguma religião, poderia de alguma forma influenciar as suas d
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15

Nascimento, Cleber José. "A relevância da ética teológico-filosófica cristã para o processo de produção de informações pelo profissional contabilista." Faculdades EST, 2014. http://tede.est.edu.br/tede/tde_busca/arquivo.php?codArquivo=567.

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Este trabalho teve como objetivo mostrar a importância da ética teológico-filosófica cristã para o exercício da Profissão de Contabilista, na geração e produção da informação, mediante os dados relacionados ao fato contábil, bem como sua importância para a sociedade, especialmente nos meios empresariais e políticos. Foi descrito o conceito da reflexão teológico-filosófica da ética como uma ciência da moral, associando esses conceitos com o contexto de atuação do Profissional Contabilista, bem como questões éticas no exercício da profissão e da ética individual, que rege o comportamento humano.
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16

Belšánová, Ivana. "Limity profesní odpovědnosti ve vztahu k profesím auditora, daňového poradce a účetního pracovníka s ohledem na povinnost mlčenlivosti." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360589.

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The thesis "Limitations of professional liability in relation to the professions of auditor, tax adviser and accountant with regard to the duty of confidentiality" focuses on a more detailed elaboration of the selected specific segment of professional liability of the given professions, on the legal and ethical obligations in the field of confidentiality and the possibility of its breaking. The introductory part of the thesis deals with confidentiality in terms of historical development and its importance in the present. Further, it outlines the area of moral and ethical responsibility, legal
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17

Buys, Pieter Willem. "The legitimacy predicament of current day accounting theory / Pieter Willem Buys." Thesis, North-West University, 2010. http://hdl.handle.net/10394/4578.

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Recent corporate reporting history is well–known for its corporate failures and questionable accountancy practices, many of which caused the profession to be frowned upon. However, the splodge on the accounting profession?s reputation goes deeper than its corporate reporting failures. The scientific foundation thereof is also being questioned in academic circles. Even though accounting scholars have been trying to formulate foundational accounting theories, it has been the accounting regulators that have been more successful in promoting their versions of what accounting theory should be, whic
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18

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 Charter
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19

Meyer, Louis Jacobus. "Bemarking in 'n diensbedryf met spesifieke verwysing na professionele rekenmeestersfirmas." Thesis, 2014. http://hdl.handle.net/10210/11194.

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20

"Role conflict among professional accountants: the dual congruence perspective." 1998. http://library.cuhk.edu.hk/record=b5889680.

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by Anita, Wing-Ngar, Tsang.<br>Thesis (M.Phil.)--Chinese University of Hong Kong, 1998.<br>Includes bibliographical references (leaves 102-114).<br>Abstract also in Chinese.<br>ACKNOWLEDGMENT --- p.i<br>TABLE OF CONTENTS --- p.ii<br>LIST OF TABLES --- p.iv<br>LIST OF FIGURES --- p.vi<br>ABSTRACT (CHINESE) --- p.vii<br>ABSTRACT (ENGLISH) --- p.viii<br>CHAPTER<br>Chapter I. --- INTRODUCTION --- p.1<br>Chapter II. --- THEORETICAL BACKGROUND --- p.5<br>The Person-Organization Fit Framework --- p.5<br>Role Motivation Theories --- p.8<br>The Professions --- p.11<br>Professional Role Motiv
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21

Liu, Tze Chia, and 劉子珈. "The study of the perception gaps of professional ethics between certified public accountants and lawyers." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/79821840854544558880.

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碩士<br>國立政治大學<br>會計研究所<br>97<br>The main purposes of this study were to explore the ethical perception gaps of professional ethics between Certified Public Accountants and Lawyers. This research uses multidimensional ethics scale as a measurement of moral judgments with four dilemmas, then uses the method of questionnaire survey with participants in some accounting firms and law firms. There are 194 samples retrieved, and 174 effective samples. The data is analyzed by using the method of descriptive statistics, t-test, Spearman’s correlation. The findings of the study revealed that the percepti
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22

Ling, Shen Wun, and 沈玟伶. "A Study on the Relationship between Morality Ethics Value, Morality Ethics Curriculum and Professional Morality─A Case Study of Accountants." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/20203130626098331210.

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碩士<br>大葉大學<br>會計資訊學系碩士班<br>95<br>Accounting related scandals occurred in foreign companies such as Enron and WorldCom and Taiwanese companies such as Buo Da Technology, Infodisc, and Rebar; all the cases are related to accountants’ morality. Whether an accountant’s morality is related to his values or, as demonstrated in the Enron incident, “ethics,” is the focus of our study, which discusses the relationships between Morality Ethics Value, Morality Ethics Curriculum, and Professional Morality. We targeted accounting students and accountants in the central region of Taiwan. The questionna
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23

Thorne, Helen. "The financial statement data of failed companies : the role of the Australian accounting profession / by Helen Thorne." Thesis, 1986. http://hdl.handle.net/2440/20908.

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24

Макаренко, Інна Олександрівна, Инна Александровна Макаренко та Inna Oleksandrivna Makarenko. "Етична складова у підготовці фахівців з напряму "Облік і аудит"". Thesis, 2013. http://essuir.sumdu.edu.ua/handle/123456789/58881.

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25

Ariail, Donald Lamar. "The person-organization fit of accounting students: long term value change following an education intervention." Thesis, 2017. http://hdl.handle.net/10500/24470.

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The accounting profession continually has problems with hiring and keeping qualified staff; and many accounting scandals have shown a lack of ethical behavior on the part of Certified Public Accountants (CPA). This suggest a misfit between those in the profession and the ethics that the profession strives towards. Research has shown that the congruity of personal values with organizational values, person-organization fit (P-O fit), is an important factor in the hiring, socialization, and retention of employees. In addition, ethical behavior has been found related to P-O fit. Accounting educato
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26

Subramanian, Kaveshan. "A multidimensional analysis of the professional accountant’s ethical judgement and behavioural intentions." Thesis, 2019. https://hdl.handle.net/10539/29826.

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A research report submitted to the Faculty of Commerce, Law and Management at the University of Witwatersrand in partial fulfilment of the requirements for the degree of Master of Commerce, February 2019<br>Orientation: The professional accountant’s ability regarding ethical decision-making has come under increased scrutiny within recent times. This is particularly relevant within the South African accountancy environment given the recent accounting scandals that surfaced during 2017 and 2018. For professional accountants to achieve the goal of serving the public interest, they are required to
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YAO-TSU, SHEN, and 沈耀祖. "Obedience Pressure, Moral Philosophy and Organizational Commitment to Affect Professional Ethic Evaluation and Intention of Accountants." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/73317445309821419520.

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碩士<br>中國文化大學<br>會計研究所<br>91<br>Since Enron bankruptcy causes crisis of financial abuse, authenticity of financial statement is seriously doubted. Therefore, accountants’ professional moral judgment becomes an important issue. This study investigates the influence of obedience pressure, moral philosophy and organizational commitment on ethical judgment (behavioral in-tention and moral evaluation) of accountants. This study devises two ethic dilemma related to accounting context. Samples are from 105 chief accountants of list companies, 96 auditors from big 5 in Taiwan and 204 senior
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28

Swart, Odette. "Developing an alternative assessment framework for undergraduate accountancy modules in Open Distance Learning (ODL)." Thesis, 2019. http://hdl.handle.net/10500/26316.

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Abstracts in English, Afrikaans and Zulu<br>Worldwide, students compete for a limited number of places at universities. By increasing the use of distance education, more students could have access to tertiary education. The problem addressed in this study related to the challenges faced by an ODL university to assess undergraduate modules in accounting sciences by way of technology-enhanced, non-venue-based alternative assessments, instead of the traditional venue-based examinations. The purpose of the current study was to develop an alternative assessment framework for ODL undergraduate accou
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