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The Corporate Governance Debate on Professional Ethics in the Accounting Profession

Carmen Bonaci (), Jiří Strouhal, Libuše Müllerová and Jaroslava Roubíčková

Central European Business Review, 2013, vol. 2013, issue 3, 30-35

Abstract: This paper focuses on the particular case of professional ethics in the context of the accounting profession. After briefly discussing recent events that made us reconsider our understanding of corporate governance, accountancy and ethics, we attempt to delimit the state of the art by looking at ethics from the accounting profession's perspective. When aiming to clarify professional ethics, we closely analyze integrity based on the latest developments undertaken by European professional bodies. The findings are used in identifying ways to contribute to the endeavor of aligning the profession's performance with society's reasonable expectations.

Keywords: Business ethics; accounting profession; auditing; code of ethics (search for similar items in EconPapers)
JEL-codes: G30 M41 (search for similar items in EconPapers)
Date: 2013
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DOI: 10.18267/j.cebr.52

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