... distinct cultures: clan, hierarchy, market and adhocracy. Ethical judgement and ethical intention were measured based on respondent responses to five ethical scenarios, each linked to a principle of professional conduct in the code of ethics. Findings The findings indicate that the clan culture (family...

...Vida Botes Purpose The purpose of this paper is to portray the Code of Ethics in digital format, by using a markup language like C^#. to formulate code. Digitally executed, this should reduce in the audit expectation gap. Design/methodology/approach Using wordplay the design consists...