Lempu’ na getteng which is a Bugis culture that aims to create humans who have the nature and attitude of being honest, firm fearing God so this value has very positive influence on formation personality each individual. This study was conducted determine whether there relationship between lempu’ nagetteng Code Professional Ethics an indicator auditor declared professional. uses primary data ob...

It is expected that more accounting conservation (environmental uncertainty) reduces manager optimism. Prior research, however, has struggled to establish this relation empirically. Moreover, some evidence points to the possibility that the manager optimism is lower for firms with more accounting conservation. In this paper, the author examine the link between accounting conservation, environme...

The study examined the severity of five (5) major threats to compliance with code ethics by auditors in Nigerian business environment. These are Intimidation Threats, Self interest Advocacy Familiarity Threats and self review Threats. Using survey research design, data for were obtained primarily through questionnaire deigned reflect point Likert scale. internal reliability constructs on each i...

Some of the difficulties and misunderstandings that happen in accounting theory, practice, regulation and education are grounded in language and linguistics. As an illustration of this the Persian equivalent of 'accounting' is linguistically analysed to reveal how a mistranslation may cause difficulties in understanding and improving Iranian Accounting. This paper shows how Hesaabdaaree is not ...

middle east countries have begun to implement economic reforms to stimulate private investment, promote economic growth and support the transition to market economy. although, it is difficult to define the direct impact of the accounting system reform on economic transformation, as there are many other conditions that have influence on the transition process. however, with the central position ...

This study examined professional ethics and compliance by accountant for sustainable development in Nigeria. To achieve this objective the researcher basically make use of descriptive research design. which included all accountants Bamidele Olumilua University Education, Science Technology, Ikere Ekiti. There was no sampling technique adopted because institution were used as respondents. The in...