Ethical Behavior and Assuring the Quality of Provided Services – the Case of Accounting Firms
State Violeta ()
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State Violeta: Valahia University of Târgoviște, Romania
Valahian Journal of Economic Studies, 2017, vol. 8, issue 1, 23-30
Abstract:
I started writing this paper from the premise that compliance with ethics and deontology in the accounting profession decisively contributes to assuring the quality of accounting services provided by professional accountants. For this purpose, we conducted a conjuncture survey, whose subjects, accounting firms, were asked about: their offering of accounting services, their compliance with fundamental ethical principles of the accounting profession, their compliance with deontological norms in promoting accounting services and issues related to the promotion of provided services.
Keywords: accounting profession; accounting services; accounting professional; ethics; deontology; quality (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:vaecst:v:8:y:2017:i:1:p:23-30:n:3
DOI: 10.1515/vjes-2017-0003
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