How is the ethical behaviour of auditors quantified?

نویسندگان

چکیده

“Government is going about reform the wrong way” frequently encountered in specialized literature which characterizes synthesis of present audit period. Although there exists an Ethical Code economic word, practical controversy over features accounting regulation to adjust environment seems be endless. The purpose this paper analyse ethical behaviour auditors and its influence on degree audits’ independence, view historical changes actual circumstances market. For this, biggest financial frauds that have occurred Europe US between 1925 2020 together with role reforms world are investigated. results indicate a solution consciousness human beings, moral law people written checked by supervisory bodies.

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ژورنال

عنوان ژورنال: Independent Journal of Management & Production

سال: 2022

ISSN: ['2236-269X']

DOI: https://doi.org/10.14807/ijmp.v13i5.1596