Ethics and financial reporting
South African Journal of Business Management
| Field | Value | |
| Title | Ethics and financial reporting | |
| Creator | Nossel, B. Firer, Colin Ford, J. | |
| Description | In order to establish the way in which Chartered Accountants in South Africa regard the ethics involved in the presentation and management of reported results, the opinions of a random sample of Chartered Accountants were surveyed. It was found that South African Chartered Accountants appear to be more conservative than their American counterparts and have a different ethical perspective towards financial reporting. In general, auditors were found to be slightly more ethical than Chartered Accountants in industry and commerce. Two thirds of the respondents also indicated that they had encountered a significant amount of unethical practice in the preparation of financial statements. | |
| Publisher | AOSIS | |
| Date | 1994-06-30 | |
| Identifier | 10.4102/sajbm.v25i2.846 | |
| Source | South African Journal of Business Management; Vol 25, No 2 (1994); 78-85 2078-5976 2078-5585 | |
| Language | eng | |
| Relation |
The following web links (URLs) may trigger a file download or direct you to an alternative webpage to gain access to a publication file format of the published article:
https://sajbm.org/index.php/sajbm/article/view/846/780
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