1、字数：英文 2739 单词， 15535 字符；中文 4778 汉字 出处： John Ikponwosa Otalor,Ofiafoh Eiya.Ethics in Accounting and the Reliability of Financial InformationJEuropean Journal of Business and Management.2013, 5(13):73-81 外文文献： Ethics in Accounting and the Reliability of Financial Information Abstract One of the unique
2、 features of most recognized trades and vocations including the highly regulated accounting profession is the existence of code of ethics which are the hallmarks of global best practices. The society evaluates the performance of professionals on the basis of both moral and technical codes. Adherence
3、 to these codes by the practitioners of the profession inspires confidence in the work of the professional by shareholders who depends on the auditors opinion as a means of evaluating the integrity of financial statements. The huge and embarrassing corporate failures and high profile frauds in the l
4、ast two decades has called to question the integrity of the accounting profession both within and from outside the profession, leading to increased demands for ethics within the auditing profession. This study highlights the consequences of unethical practices and proposes some possible solutions to
5、 the question of ethics in the accounting profession. Keywords: Ethics, reliability, financial information 1.Introduction The collapse of several companies and high profile frauds in the last two decades has called to question the integrity of the accounting profession. These scandals (e.g. Enron, W
6、orldCom, Global Crossing, Cadbury, Bank of Credit and Commerce International, Polly Peck, Parmalat and so on) have questioned the effectiveness of corporate governance mechanisms, the quality of financial reports, and the credibility of audit functions thus, leading to increased demands for ethics within the auditing profession. This is because the responsibility for ensuring the integrity of corporate financial statements rests squarely on the shoulders of the independent auditors w
