Accountants, ethical issues and the corporate governance context
Leung, Philomena and Cooper, Barry 2005, Accountants, ethical issues and the corporate governance context, Australian accounting review, vol. 15, no. 35, pp. 79-88, doi: 10.1111/j.1835-2561.2005.tb00255.x.
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Accountants, ethical issues and the corporate governance context
A major survey of members of CPA Australia on the issue of ethics was recently conducted. A questionnaire was sent to 7,000 members at random, with those surveyed being asked whether they had come across any one of 14 ethical issues in the previous year. They were also asked to list the issues in order of importance as regards maintaining ethical standards, even if they had not been confronted by them.
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