Accounting rules and regulations exist to ensure that financial statements are useful to their end users in their financial decision-making. For financial statements to be useful, the information ...

The International Ethics Standards Board for Accountants released a proposal for revising its code of ethics to address concerns about accountants helping companies avoid paying taxes. The proposals ...

The International Ethics Standards Board for Accountants has introduced eCode, a web-based version of the International Code of Ethics for Professional Accountants. The digital tool includes both the ...

Accounting ethics failures have seized headlines and cost investors billions of dollars. Improvement of the ethical reasoning and behavior of accountants has become a key concern for the accounting ...

This paper advocates inclusion of a wider set of ethical theories into the accounting canon. We find that the mainstream accounting curriculum does not adequately engage with non-Western ethical ...

Unlike general ethics policies which may be little more than values statements, compliance-based business ethics have some rules attached to them, either by law or as company policy. In either case, ...

When Noemi Contreras-Woods started searching for a master’s program that would deepen her understanding of finance and help her to acquire more knowledge, she was struck by the comprehensive ...

Please note: This item is from our archives and was published in 2021. It is provided for historical reference. The content may be out of date and links may no longer function. Neil Amato: Welcome to ...

Ernst & Young, one of the top accounting firms in the world, is being fined $100 million by federal regulators after admitting its employees cheated on their ethics exams. For years, the firm's ...