A Study of Professional Ethics in Accounting and Auditing: Evidence from an Asian Country
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2013, Vol 6, Issue 1
Abstract
During the last two decades and following the notable scientific and technical developments, the appearance of ethical issues of business institutions led the world to lose trust in the ability of accounting and auditing in keeping the investors’ benefits. Therefore, this study aims to provide necessary guides on professional behavior -including general rules and basic principles- which need to be observed by all professional accountants to reach the favorable goals of accounting. In Iran, “the term of the professional accountant refers to members of Iranian Association of Certified Public Accountants (IACPA) and the partners of accounting firms with valid practice certificates who can hold themselves out as CPAs, and set up firms providing accounting, audit, tax and other services” (Kamyabi and Devi, 2012).
Authors and Affiliations
Yahya Kamyabi| department of accounting, University of Mazandaran, Babolsar, Iran., Hossein Haghshenas*| Islamic Azad University-South Tehran branch, Tehran, Iran. email:h.haghshenas1@yahoo.com., Seyedeh Zahra Noushabadi| Islamic Azad University,Amol branch, Amol, Iran
Keywords
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