Flight of fantasy: writing a full proof “code” for ethics

Vida Botes

Accounting, Auditing & Accountability Journal, 2012, vol. 25, issue 5, 927-928

Abstract: Purpose - The purpose of this paper is to portray the Code of Ethics in digital format, by using a markup language like C#.to formulate code. Digitally executed, this should reduce in the audit expectation gap. Design/methodology/approach - Using wordplay the design consists of the technical formulation of a piece of hybrid code written in the language C#but sourced from the Code of Ethics. Findings - The programmer constructs the Revised Code of Ethics released by the International Ethics Standards Board for Accountants (IESBA) of the International Federation of Accountants (IFAC) in July 2009, in “code”, to ensure that it is free from errors. Originality/value - This paper, utilizing wordplay, represents a unique attempt to write the Code of Ethics in such a way that if executed by a computer it would be infallible to human judgement error, hence reducing the expectation gap of auditing and assertions.

Keywords: Code of Ethics; Computer language; Expectation gap; Error; Ethics; Programming languages; Accounting standards (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:v:25:y:2012:i:5:p:927-928

DOI: 10.1108/09513571211234295

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