... fraud committed by top managers. Khaled Hussainey can be contacted at: Khaled.Hussainey@plymouth.ac.uk © Emerald Group Publishing Limited 2016 Emerald Group Publishing Limited Licensed re-use rights only Tunisia Professional ethics Audit committee–internal audit interaction...

... of knowledge or competence on how to act once corporate fraud is detected, lack of care in following protocol or the lack of independence of the external auditor, possibly because of conflicting interests. All of these explanations touch upon auditors' professional ethics [1] . Given the sensitive nature...

... be contacted at: relias@calstatela.edu © Emerald Group Publishing Limited 2010 Accountancy Ethics Professional ethics Money Psychology United States of America The accounting profession has recently been affected by increased pressure from regulators and the public in response...

... and reduce fraudulent financial reporting. Originality/value This paper presents an alternative to regulation for restoring trust in the financial oversight function. Iris Stuart can be contacted at: iris.stuart@nhh.no © Emerald Group Publishing Limited 2009 Professional ethics External...

... Emerald Group Publishing Limited 2009 Auditing Professional ethics Standards Shortly after its formation in 1991 the then Auditing Practices Board (APB) established a working party under the chairmanship of John McFarlane to prepare a discussion paper on the future of audit. The working...

.... Organizational philosophy Professional ethics Conflict Job satisfaction Jordan Kuwait Auditors play an important role in the economy as they express independent opinions on the fairness of financial statements before they are published to the public. The public view auditors as experts who possess...

... (Duffy, 2002), but had nevertheless retained a high‐profile and profitable client. Ethics Accounting Students Professional ethics Ethical crises occur in all professions, affecting not only those already in the profession, but also those preparing to enter it. For example, the reputation...

... information. For example, when timing issues are essential to the tax treatment of transactions, the tax practitioner cannot falsify the dates surrounding the transaction. Malcolm Smith can be contacted at: Malcolm.smith@ecu.edu.au © Emerald Group Publishing Limited 2006 Professional ethics...

... the impact of disciplinary action against public accounting firms. © Emerald Group Publishing Limited 2004 Accounting Accounting standards Professional ethics Death penalty Enron began as a regional transporter of natural gas. Since the 1980s, however, the company moved beyond its...

... PROFESSIONAL ETHICS AND AUDIT by Thomas A. Gavin School of Business Administration, Donald S. Klinefelter University of Tennessee, USA Chattanooga, and MAJ 4,2 1989 24 Unethical behaviour has always been part of the history of business. It has only been with the passage of time that historians have been able...