AUDITOR´S ETHICS IN THE CONTEXT OF GLOBAL CRISIS

Dana Simona Dragos ()
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Dana Simona Dragos: Universitatea Oradea, Economic Sciences

Annals of Faculty of Economics, 2010, vol. 1, issue 2, 851-855

Abstract: In the context of current global crisis, a series of questions regarding the professional accountant´s position need to be clarified in order to may understand the way in which the auditors, considered objective and independent due to their ethical and professional conduct, contribute to the confidence increase of those who found their decisions on an accounted financial situations basis. We also ask ourselves to what extent our society can sustain the development of a regulation based ethical behaviour and specific institutions, taking into account the existing pressures in crisis conditions. The increased number of financial scandals lead to a regression of confidence of the accounting information users, regarding the respect of ethical standards by the auditors, and there are real reasons of concern because of the increase of the non-ethical behaviour´s number of cases.

Keywords: audit; ethical dilemmas; independence; objectivity (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:1:y:2010:i:2:p:851-855

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