Author - 

Dr. Neeraj K. Gupta

Abstract

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.


Keywords: Ethics, Ethics in Accounting, Financial reporting

References

  • Valeriya, A., Nassiripour, S., & Wong, H. (2019). Case Study: Ethical Considerations of an Accounting Professional. Journal of Leadership, Accountability and Ethics, 16(2).

  • Sahar, S. (2019). Accounting Ethics. International Journal of Ethics and Society, 2(1). pp. 23-29.

  • Tianjing, L., Higgins, J. P. T., & Deeks, J. J. (2019). Collecting data. Cochrane Handbook for Systematic Reviews of Interventions. pp. 109-141.

  • Osayantin, A. H., Embele, K., & Saidu, M. (2018). Ethical accounting practices and financial reporting quality. EPRA Journal of Multidisciplinary Research, 4(12). pp. 31- 44.

  • Andrew, W. (2018). After virtue and accounting ethics. Journal of Business Ethics,
    148(1). pp. 21-36.

  • Zoran, T. (2018). Application of Ethics in the Accounting Profession with an Overview of the Banking Sector. Journal of Central Banking Theory and Practice, 7(3). pp. 139- 158.

  • Shawver, T. J., & Miller, W. F. (2017). Moral intensity revisited: Measuring the benefit of accounting ethics interventions. Journal of business ethics 141(3). pp. 587-603.

  • Feten, A., Ayadi, S. D., Ghram, R. & Bouchekoua, A. (2016). Ethics education and accounting students’ level of moral development: Experimental design in Tunisian audit context. Journal of business ethics, 138(1). pp. 161-173.

  • Su, H.Y. (2014). Business ethics and the development of intellectual capital. Journal
    of Business Ethics, 119. pp. 87-98.

  • Jackling, B., Cooper, B. J., Leung, P., & Dellaportas, S. (2007). Professional accounting bodies’ perceptions of ethical issues, causes of ethical failure and ethics education. Managerial Auditing Journal, 22(9). pp. 928-944.

  • Ibidunni, O. M., Okere, W., Ibidunni, A. & Joshua, A. (2018). Accounting ethics and the performance of accounting firms in Lagos, Nigeria. Journal of Finance and Marketing, 2(2). pp. 10–16.