Ethical aspects of the professional activity of accountant

Yu. Romanchenko and М. Yermolaieva

E-Forum Working Papers, 2019, vol. 9, issue 4, 237-241

Abstract: The necessity of observing professional ethics by professional accountants is justified. The fundamental principles of ethics of professional accountants and their characteristics are highlighted. The factors that may contribute to accounting fraud and the ethical issues that accountants face are considered

Keywords: accounting; professional ethics; fundamental principles; Code of Professional Ethics; fraud (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:cuc:eforum:v:9:y:2019:i:4:p:237-241

DOI: 10.36910/6765-2308-8559-2019-4-36

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