research paper on accounting ethics

back to top. Mayew and Venkatachalam, 2012 ). As part of society, the business is subject to the norms that exist in the community. How do moral attitudes affect regulation and standard setting? In business not infrequently apply the concept of purpose justifies all means.

This effort includes recording the values, developing policies and procedures to align behaviours with preferred values, and then training all personnel about the policies and procedures. People can manage measures by distorting either the reporting process itself or the operational decisions that generated the raw data to be processed. Li (2006) shows that managers also strategically obfuscate bad news by writing longer and less readable annual reports when financial performance is poor or temporarily bolstered by transient factors. McGee, Robert., CPAs. How does the very act of measuring performance distort performance? Implications of Business Ethics on Stakeholders The implications on stakeholders of Nestle is plain and simple, whatever Nestle do, so do they. But, there are several problems with this.

research paper on accounting ethics

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Peng-Chia Chiu and Siew Hong Teoh and Feng Tian (2013), Board Interlocks and Earnings Management Contagion, Accounting Review. In addition, his wrongful conduct may be the subject of administrative proceedings by the Securities and Exchange commission and state licensing boards. As noted earlier in this document, Wallace and Pekel explain that attention to business ethics is critical during times of fundamental change - times much like those faced now by businesses, both non-profit and for-profit. Steffen, Honoring One's Word: CEO Integrity and Accruals Quality, Working Paper, Duke University, 2012. However, the guidelines potentially lower fines if an organisation has clearly made an effort to operate ethically. What are the special problems with earnings reports? Special information and insider trading.

Nestle is conscious of the fact that the success of a corporation is a reflection of the professionalism, conduct and ethical values of its management and employees, therefore recruitment of the right people, and ongoing training and development are crucial. Most Who Do You Trust? The company has been a leading food manufacturer and major purchaser of agricultural raw materials for over 130 years. Cargile: 1987, Ethical Perceptions of Accounting Students: Does Exposure to a Code of Professional Ethics Help? Eastman and Polaroid use ethics tools in their quality programs to ensure integrity in their relationships with stakeholders. Not all accountants are anal-retentive little wimps who cannot get a date. Then society reacted and demanded that businesses place high value on fairness and equal rights.