نتایج جستجو برای: Ethical Approaches of Accountants
تعداد نتایج: 21193930 فیلتر نتایج به سال:
Background: Accountantschr('39') ethical decisions vary depending on the nature and scope of the ethical approaches involved in the conduct. The aim of this research is to investigate impact of ethical approaches of the Trevino’s developed model on the ethical behavior of accountants. Method: The present research is applied in terms of purpose and in terms of data collection, is a descriptive ...
to discuss my point, i have collected quite a number of articles, anthologies, and books about "wuthering heights" applying various ideas and theories to this fantastic story. hence, i have come to believe that gadamer and jauss are rightful when they claim that "the individaul human mind is the center and origin of all meaning," 3 that reading literature is a reader-oriented activity, that it ...
Shaub (1994) and Cohen et al. (1998) reported that female accountants and undergraduate accounting students exhibit higher levels of moral reasoning than their male counterparts and that female undergraduates make higher ethical evaluations than their male counterparts. The current study extends these findings in two ways, using data collected from a large sample of professional accountants in ...
The purpose of this study was to investigate the effect of the publishing of negative financial news caused by financial scandals on the level of ethical decision making in the field of accounting and finance. The study was applied, follow-up and semi-experimental research. According to the research objectives, a semi-experimental research project has been used including two experimental and ...
The ethical oath is the most important moral covenant of professionals. The purpose of this research is to develop an ethical oath for Iranian accountants. In this regard, using the "Archival Method" of oaths of various professions including Kenyan auditors' oath, Texas accountants' oath, South African accountants' oath, Irish accountants' oath, Geneva oath, MBA oath, University directors' ...
Accounting is the main index for the economy of many countries in a way that no economic activity is possible without reliance on it. Distinct feature of accounting is accepting responsibility towards people. Society has many expectations from accountants and people should trust the quality of offered services by them. Thus, their information should be real, reliable, honest, and unbiased. This...
Background: Evolution of the audit profession and its ability to gain public trust will depend on compliance with code of professional ethics. Fraudulent activities indicate the weakness of the ruling ethical values in work and training environment. The purpose of the present study is to investigate the relationship between emotional intelligence, ethical climates and ethical values of companie...
accountant working in the private or public sector companies must remain impartial and loyal to ethical guidelines when reviewing a company or individuals financial records for reporting purposes. people are expecting a lot from the professional community and the quality of the complex services provided by the accounting profession have confidence. of the information provided by accountants sho...
Background: One of the main factors for shaping social responsibility and profit management is the auditorchr('39')s ethical intention. Ethical behavior can lead to different behaviors by managers about earnings management.The present study aims to investigate and analyze the relationship between ethical athmosphere, social responsibility and earnings management. Method: The research method u...
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