ETHICS IN ACCOUNTING: ROLE & RESPONSIBILITIES OF ACCOUNTANTS
Dr. Neeraj K. Gupta
The basic objective of this research is to contribute towards enhancing the knowledge regarding importance of ethics in accounting profession. Accountants have to face a number of challenges to carry out their roles and obligations. Accounting profession needs to uphold the principles of trustworthiness, transparency, and accuracy in financial reporting. This present research identifies the importance of effective ethical behavior among professional accountants to reduce ethical issues in practice.
Ethics, Ethics in Accounting, Financial reporting