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...

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...

The debate on the effect of teaching ethics to accounting students has continued for decades. Prior studies on the effects of covering specific types of content on student ethics, including ethics theory and professional codes with accounting-specific cases and examples, have produced mixed results. This study examines the impact of a semester long accounting ethics course which incorporates a ...

integrity is the foundational basis of the accounting profession. recently, corporate scandals exposed the accounting profession to great pressure of regulators and public. understanding the ethical values of accounting students is very crucial for improving the integrity of accounting profession. the aim of this study is to investigate the relationship between ethical perception and monetary e...

Dechow, Myers, and Shakespeare (DMS, 2009) find a negative relation between income from securitization activities and income from non-securitization activities. DMS interprets this finding as indicating that managers use the flexibility available in fair value accounting rules to smooth earnings. We clarify the role of fair value in accounting for asset securitizations, discuss alternative expl...