The increase in the number of cases of financial fraud due to failure of statutory audit to detect and prevent fraudulent activities has given rise for the services of forensic accountants. This paper highlights how forensic accountants can be employed to resolve this challenge. The study was a theoretical research which considered the roles of forensic accountants in combating fraudulent activ...

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receiving information related to patients hospitalized in the intensive care unit is among the most important needs of the family members of such patients. when health care professionals should decide whether to be honest or to give hope, giving information becomes an ethical challenge we conducted a research to study the ethical approaches of iranian nurses to giving information to the family ...

The accounting field has come under scrutiny after a number of high-profile ethical scandals dealing with organizational fraud been tied to the profession. While several standards have established ensure integrity, objectivity, and professional competency accountants; power situation individual motivations are challenges that may ethically blind accountants result in fraud. In this paper, we ex...

For the public accounting profession to remain viable, ethics is a crucial problem. This study aims analyze professional from accountant's viewpoint. In order accomplish this, an approach based on Paul Ricoeur's hermeneutics employed. According Ricoeur, interpretation continues be explained through conduct after understanding. The information was obtained in-depth interviews with ten accountant...

Issues related to ethics in business transactions have become increasingly important in recent years. To promote ethical behavior organizations have used techniques such as ethics hotlines, code of ethics, appointed ethics ocers, and undertaken other ways of encouraging ethical behavior (Morf et al., 1999, especially pp. 265, 269). Professional norms in tax practice also have signi®cant ethica...

This study is an empirical examination of the determinants dysfunctional audit behavior based on professional commitment and organizational commitment, as well turnover intention in a public accounting firm. Data were obtained from 100 auditors who have been registered members Indonesian Institute Certified Public Accountants (IICPA) with minimum period active duty one year using online questio...