PROFESSIONAL ETHICS AND THE ACCOUNTING PROFESSION
| المصدر: | مجلة البحوث المالية والتجارية |
|---|---|
| الناشر: | جامعة بورسعيد - كلية التجارة |
| المؤلف الرئيسي: | الغزالي، محمود طلعت (مؤلف) |
| المجلد/العدد: | ع2 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2009
|
| الشهر: | ديسمبر |
| الصفحات: | 18 - 30 |
| ISSN: |
2090-5327 |
| رقم MD: | 663338 |
| نوع المحتوى: | بحوث ومقالات |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
عدد مرات التحميل
60
| المستخلص: |
The Famous scandal of Enroll Corporation which witnessed bankruptcy for the European operations on November 30, 2001, left its shades on the issue of professional accounting ethics. Arthur Andersen was Enron's auditors, and their failure to sustain their professional ethics is probably the most distressing aspect of the Enron scandal. Companies' financial structures often reach a stage which attracts comment. There is therefore a natural inclination for a company already exposed to high gearing percentage to drive any further borrowings off balance sheet in such a way that the existence of this additional funding does not become public knowledge. Accounting regulators are now beginning to address off-balance-sheet transactions which can be described as financing schemes deliberately designed to persuade the reader of a company's accounts that the company's financial structure is something other than it is. AICPA has developed some reform ideas to create a new healthy accounting culture. In Egypt the accounting environment is affected by bending the rules in favor of relationships and the influence of power centers. As a result specific corporate ethical reinforcements were suggested including auditor support, management support, training programs, code of compliance, whistle-blowers support, and government support. All of the above must lead to a new legislation that regulates the professional accounting ethical behavior. |
|---|---|
| وصف العنصر: |
النص باللغة الإنجليزية |
| ISSN: |
2090-5327 |
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