Despite the concept of moral is an individual characterisrics it effects the large area of accounting and auditing Because the ethical unethical behavior of accounting professionals directly effects reputation of accounting and auditing professionals and respect of them in the society In this situations ethical values of accounting and auditing must be explained with the concept of social responsibility As the result of social responsibility the auditor should behave independently honestly and truthfully for protecting social interest not only special individual or people’s interests For the sake of their reputation all auditing firms should rely on their auditors who perform the name of auditing firm In the professional bodies’ like TURMOB and SEC regulations professional ethics has become an important In this concept in this study there is a research that covering the firms that are in the list of SEC aim to determine the auditing firms’ perceptions ethical problems and the intention of ethic behavior
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