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Essay / Research Paper Abstract
This 14 page paper looks at potential ethics breaches within the accounting industry. Using a fictitious case of an accountant who has made misleading financial statements the paper starts by looking at a code of ethics; ASPES 110, and assessing which sections of code have been breached. The paper then considers whether or not the breaches more serious because of the accountants professional position, and ends by considering potential causes of the breach and relevant remedies. The bibliography cites 10 sources.
Page Count:
14 pages (~225 words per page)
File: TS14_TEacctethics.rtf
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Unformatted sample text from the term paper:
ethics is able to refer to it hen making decisions which may not be clear. The Accounting Profession and Ethical Standards Board has created a code of ethics for accountants;
ASPES 110. A code of ethics can act as a framework and a guide when planning and assessing options and/or events. In the case of Sam Zhang, there appears to
be unethical behaviour, he has been found guilty of providing misleading financial statements at the request of his clients. This has occurred on several occasions, for which Sam has received
payment. To assess this case first issue is to identify the ethical breaches in relation to the code of ethics, and may be consideration given to the status of Sam,
and whether this breach of ethical conduct was worse due to his status as a professional accountant, and finally consideration of how the ethical breaches occur, and how they may
be avoided in the future. 2. Ethical Issues Ethics can be defined as "that branch of philosophy dealing with values relating to human
conduct, with respect to the rightness and wrongness of certain actions and to the goodness and badness of the motives and ends of such actions" (Dictionary.com, 2010). It is expected
that professionals should act with a high level of ethical integrity, reflecting values expected by society as a whole in the conducting of the profession. However, in order to assess
behaviour standards, as well as ensure that the correct standards are maintained, the issuance of a code of ethics is necessary. When looking at the actions and it is possible
to identify the way in which his behaviour reached the code of ethics for professional accountants. This is a code of ethics where compliance for the professional accountants is mandatory.
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