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| Author: | Jakubowski, S.T. (et al.) |
| Title: | A cross-country comparison of the codes of professional conduct of certified/chartered accountants |
| Journal: | Journal of Business Ethics
2002 : JAN II, VOL. 35:2, p. 111-129 |
| Index terms: | Accounting Accountants Professional ethics Asia Australia India Canada USA |
| Language: | eng |
| Abstract: | In this research, examined is the extent to which similarities and differences exist in the codes of professional conduct of certified / chartered accountants across the following countries: the U.S., Taiwan, South Korea, Malaysia, Canada (Ontario), Australia, India, and Hong Kong. These eight countries exemplify some of the diversity in economic, political, legal, and cultural environments in which public accountants practice. The results of the study reveal among others that commonalities exist on some ethical rules indicating that some rules are indeed "culture free". Cross-country variations, however, exist as to the specificity and elaborateness of the rules. Professional accountants involved in the international business must understand the implications of the decisions they make in light of the ethical codes and moral values of their counterparts in foreign countries. |
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