The problems that will be examined in this study relate to empirical hypothesis testing how the influence of understanding professional ethics and application good governance principles on quality company's financial statements presentation. research sample is accountants who work public accounting firms Bekasi, West Java East Jakarta with a total 100 respondents. sampling method used purposive...

Purpose: The fraud problem has occurred for a long time, followed by accounting scandals including Enron, Worldcom, Satyam, and Global Crossing. This is observed from the problems in ethics. study reviews literature on ethical self-regulation 1980-2020. articles referred to are those published Scopus indexed journals. Various solutions were presented various such as improving regulations profes...

Much concern has been expressed in recent years regarding the state of business ethics in the People’s Republic of China, and it has been suggested that unethical behavior is common both in the business community and in accounting firms. Despite such concerns, very little empirical research has been done on ethics in the Chinese public accounting profession, and no previous study has examined t...

In this article, the logic and functions of character-trait ascriptions in ethics and epistemology is compared, and two major problems, the ‘‘generality problem’’ for virtue epistemologies and the ‘‘global trait problem’’ for virtue ethics, are shown to be far more similar in structure than is commonly acknowledged. Beyond the aporia of character-trait ascription and between the Scylla and Char...

The aim of this paper is to present the status professional accounting education in Bosnia and Herzegovina, including both formal subsequent training, building on that providing knowledge (technical competence), skills, values, ethics, attitudes. As a framework for reviewing education, will draw key elements Global Model Accounting Education (Watty et al., 2012, 2013 2014). based International ...

Discourse regarding ethics and corporate responsibility arose in the last years linked with an increasing number of accounting fraud scandals. The recent financial crisis has had a lasting negative influence on corporate profits. Companies have had to satisfy the interests of several stakeholders, such as its employees, banks, customers and the community, and at the same time successfully manag...

Organizations do not function in isolation society. On the part of society, it is expected that organizations will work interest society and have a sense obligation to it, be concerned with solving problems they caused. Therefore, organization should ethical standards practice solid organizational culture social responsibility ensure sustainability success business. The paper aims address busin...