The Ethics And Ethics For Smp Accountants - 869 Words

Abstract. The article reviewed was Role of Independence in Ethics for SMP Accountants. The key of the abstract is to emphasize the strength of ethics and moral behavior while conducting the audit (pp. 305-306). Introduction. The author studied professional ethics and auditor independence at small and medium firms. The researcher compared ethics with values, and laid emphasis on the credibility as one of the most important ethics element (p. 306). The concept of auditor independence and ethics has significantly changed for the last century. There was a drastic move toward the neutrality in reporting. The main objective of research is to analyze two terms independence of mind and independence in appearance; and examine perceptions of independent auditors (pp. 307-308). The study is important because it investigates professional ethics as the key of quality assurance services. The researcher considered two problems of the study: shifts in regulations affect the auditors’ behavior, and changes in settings and culture of businesses (p. 305). Literature Review. The author used a systematic review of literature in the research. The researcher examined studies of Gill and Cosseral (1996), The Code of Ethics for Professional Accountants, and Guidance Note on Independence of Auditors to analyze the word â€Å"independence† in depth. The author stated that the term might bring a lot of confusion (p. 307). The term should emphasize that the professional is free from financial relationships.Show MoreRelatedEssay on Role of Managerial Accounting10330 Words   |  42 Pagesstatements about managerial accountants is false?   A.  Managerial accountants more and more are considered business partners. B.  Managerial accountants often are part of cross-functional teams. C.  An increasing number of organizations are segregating managerial accountants in separate managerial-accounting departments. D.  In a number of companies, managerial accountants make significant business decisions and resolve operating problems. E.  The role of managerial accountants has changed considerablyRead MoreHilton Ppt Chapter 1 Answer Key6698 Words   |  27 Pagesstatements about managerial accountants is false?   A.  Managerial accountants more and more are considered business partners. B.  Managerial accountants often are part of cross-functional teams. C.  An increasing number of organizations are segregating managerial accountants in separate managerial-accounting departments. D.  In a number of companies, managerial accountants make significant business decisions and resolve operating problems. E.  The role of managerial accountants has changed considerablyRead MoreChapter01.the Changing Role of Managerial Accounting in a Dynamic Business Environment4441 Words   |  18 Pages 1. Which of the following statements about managerial accountants is false? A. Managerial accountants more and more are considered business partners. B. Managerial accountants often are part of cross-functional teams. C. An increasing number of organizations are segregating managerial accountants in separate managerial-accounting departments. D. In a number of companies, managerial accountants make significant business decisions and resolve operatingRead MoreFjjj7044 Words   |  29 Pagesquality of life, Advances in Public Interest Accounting, Vol 1, Iss 1, pp1-16. 3. Barton, A. 2005, Professional Accounting Standards and the Public Sector – A Mismatch, ABACUS, Vol 41, No 2, pp138-158. 4. Boyce, G 2008, â€Å"The social relevance of ethics education in a global(ising) era: From individual dilemmas to systemic crisis†, Critical Perspectives on Accounting, Vol 19, Iss 2, pp255-290 5. Chua, W.F. 1986, Radical developments in accounting thought, The Accounting Review, Vol LXI, No4, pp601-632Read MoreVirgin Blue Annual Report47891 Words   |  192 Pagesâ€Å"Never have I worked for a company where I’ve had so much opportunity to broaden my horizons, both career-wise and travel-wise.† Margaret lewis, Cash Management accountant More than four years service pictured: Five members of the Van Dongen family who all work for Virgin Blue. the report. annual report 2009 From left: – First officer luke Van Dongen – Cabin Supervisor Clare Van Dongen – Captain arch Van Dongen – First officer Jacinta Van Dongen – Captain Ben Van Dongen â€Å"Each day bringsRead MoreManaging Information Technology (7th Edition)239873 Words   |  960 PagesQuestions 573 †¢ Discussion Questions 574 †¢ Bibliography 574 Chapter 15 Social, Ethical, and Legal Issues 575 The Legal Environment 575 Ethics Frameworks 576 Identifying Ethical Problems Analyzing Ethical Problems 576 577 Social Issues 578 Privacy 579 Privacy Problems 579 E-Commerce Privacy Concerns 580 Workplace Privacy 581 Ethics of Invasion of Privacy 582 Laws on Privacy 582 Identity Theft 583 Impact of Identity Theft 584 Laws on Identity Theft 585 Intellectual