Such major scandals as the savings and loan failures in the late 1980s and 1990s, the Enron, Global Crossing, WorldCom and Tyco corporate scandals, Arthur Andersen’s demise, and the current crisis of the financial system have all been linked directly or indirectly to false, misleading, or untruthful accounting. Thus, in a pragmatic sense the question of the veracity of accounting or what it cou...

The profession should pay more attention to the professional ethics and morals that form basis of how they do their work. accountant must fully adhere a set moral ethical standards because are crucial for execution task. This study attempts ascertain accounting students’ perceptions comprehend Financial Accounting Standards (SAK) Moral Ethics Professional Public Accountants (SPAP) on Profession...

Abstract This paper aims to provide a high-level overview of whether and how ethics is taught in Romanian accounting business faculties, members the Association Economics Faculties Romania (AFER), at Bachelor or Masters’ level (accounting, audit administration programs). While there are numerous research papers on general some national surveys other countries, this first analysis its kind it ca...

The authors briefly review neo-Kohlbergian theory and provide an updated, contemporary view of the DIT. With this background, they present a framework for research using the DIT, drawing on Rest’s 1986 Four-Component Model. They note the existence of recent developments, including “intermediate concepts” that decision-makers normally invoke before falling back upon the “bedrock schema” that the...

This paper offers causal loop thinking as a basic framework for helping students analyze professional ethical questions facing the accountants. After the Arthur Anderson meltdown, several challenging ethical policy issues surfaced for critical debate in the accounting curriculum. We suggest that a standard protocol can serve as a starting point for faculty and students engaged in this analysis....

Much attention has been focused in recent years on the benefits of enhancing student understanding of ethical perspectives and professionalism in the workplace. An ongoing challenge for accounting educators is the need to address ethics in a way that will hold student interest, especially when most students have yet to experience an ethical situation in a work setting. We have developed a class...

Recent attention to accountants’ ethics in the news, in professional practice, and by academia leads to questions about the ethical and cognitive characterization of students selecting accounting careers. We employ the Myers/Briggs Type Indicator (MBTI) for assessing cognitive styles, and the Defining Issues Test (DIT) for assessing ethical reasoning to study differences between two groups of a...

This study aims to examine the factors that influence academic fraud behavior by college students accounting class 2018 National Development University "Veteran" East Java and Airlangga using namely pressure, rationalization, opportunity, competence, arrogance called concept Fraud Pentagon Theory. uses quantitative research methods. Collecting data in this questionnaires purposive sampling coll...

This article proves the influence of Influence Task Complexity and Audit Competence on Quality moderated by Auditor Integrity. The results tested, effect with Integrity as Moderating Variable. research population is all Auditors Public Accounting Firms in Jakarta City a total 100 auditors samples. quality audits still widely questioned public because there are various assessments assessing acco...

A series of recent developments points towards auditing as a promising mechanism to bridge the gap between principles and practice in AI ethics. Building on ongoing discussions concerning ethics-based auditing, we offer three contributions. First, argue that can improve quality decision making, increase user satisfaction, unlock growth potential, enable law-making, relieve human suffering. Seco...