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Keywords: Accounting ethics
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Journal Articles
Journal:
Corporate Governance
Corporate Governance (2013) 13 (3): 318–331.
Published: 07 June 2013
... Epistemology of accounting Accounting ethics From an ethical perspective, accounting has a responsibility to require that financial statements “present fairly” the financial conditions and operating results of an entity (Seay and Ford, 2010 , p. 643). The fair‐value reforms to internationally...
