Accountants, ethical issues and the corporate governance context

Cooper, B and Leung, P 2005, 'Accountants, ethical issues and the corporate governance context', Australian Accounting Review, vol. 15, no. 1, pp. 79-88.


Document type: Journal Article
Collection: Journal Articles

Title Accountants, ethical issues and the corporate governance context
Author(s) Cooper, B
Leung, P
Year 2005
Journal name Australian Accounting Review
Volume number 15
Issue number 1
Start page 79
End page 88
Total pages 9
Publisher CPA Australia
Abstract This paper aims to identify the types of ethical issues encountered by accountants, the influence of such experience on accountants' ethical perceptions and the effect of situational factors, the field of employment and the accountant's position in the organisation on accountants' perceptions of ethics. Differences were found in perceptions about ethical issues among accountants in different fields of employment. The study also confirms the inverse relationship between hierarchical position and ethical perception among top, middle and junior staff, with higher-ranked accountants perceiving most ethical issues as less important than their subordinates.
Subject Accounting Theory and Standards
DOI - identifier 10.1111/j.1835-2561.2005.tb00255.x
Copyright notice © 2009 CPA Australia Ltd (CPA Australia).
ISSN 1035-6908
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