AUDITORS ETHICS IN THE CONTEXT OF GLOBAL CRISIS

In the context of current global crisis, a series of questions regarding the professional accountants position need to be clarified in order to may understand the way in which the auditors, considered objective and independent due to their ethical and professional conduct, contribute to the confiden...

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Main Author:	Dana Simona Dragos
Format:	Article
Language:	deu
Published:	University of Oradea 2010-12-01
Series:	Annals of the University of Oradea: Economic Science
Subjects:	audit ethical dilemmas independence objectivity
Online Access:	http://anale.steconomiceuoradea.ro/volume/2010/n2/135.pdf

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spelling	doaj-9102ab94f51f4b9882d616aeebfbb5082020-11-24T23:07:09ZdeuUniversity of OradeaAnnals of the University of Oradea: Economic Science1222-569X1582-54502010-12-0112851855AUDITORS ETHICS IN THE CONTEXT OF GLOBAL CRISISDana Simona DragosIn the context of current global crisis, a series of questions regarding the professional accountants position need to be clarified in order to may understand the way in which the auditors, considered objective and independent due to their ethical and professional conduct, contribute to the confidence increase of those who found their decisions on an accounted financial situations basis. We also ask ourselves to what extent our society can sustain the development of a regulation based ethical behaviour and specific institutions, taking into account the existing pressures in crisis conditions. The increased number of financial scandals lead to a regression of confidence of the accounting information users, regarding the respect of ethical standards by the auditors, and there are real reasons of concern because of the increase of the non-ethical behaviours number of cases. http://anale.steconomiceuoradea.ro/volume/2010/n2/135.pdfauditethical dilemmasindependenceobjectivity
collection	DOAJ
language	deu
format	Article
sources	DOAJ
author	Dana Simona Dragos
spellingShingle	Dana Simona Dragos AUDITORS ETHICS IN THE CONTEXT OF GLOBAL CRISIS Annals of the University of Oradea: Economic Science audit ethical dilemmas independence objectivity
author_facet	Dana Simona Dragos
author_sort	Dana Simona Dragos
title	AUDITORS ETHICS IN THE CONTEXT OF GLOBAL CRISIS
title_short	AUDITORS ETHICS IN THE CONTEXT OF GLOBAL CRISIS
title_full	AUDITORS ETHICS IN THE CONTEXT OF GLOBAL CRISIS
title_fullStr	AUDITORS ETHICS IN THE CONTEXT OF GLOBAL CRISIS
title_full_unstemmed	AUDITORS ETHICS IN THE CONTEXT OF GLOBAL CRISIS
title_sort	auditors ethics in the context of global crisis
publisher	University of Oradea
series	Annals of the University of Oradea: Economic Science
issn	1222-569X 1582-5450
publishDate	2010-12-01
description	In the context of current global crisis, a series of questions regarding the professional accountants position need to be clarified in order to may understand the way in which the auditors, considered objective and independent due to their ethical and professional conduct, contribute to the confidence increase of those who found their decisions on an accounted financial situations basis. We also ask ourselves to what extent our society can sustain the development of a regulation based ethical behaviour and specific institutions, taking into account the existing pressures in crisis conditions. The increased number of financial scandals lead to a regression of confidence of the accounting information users, regarding the respect of ethical standards by the auditors, and there are real reasons of concern because of the increase of the non-ethical behaviours number of cases.
topic	audit ethical dilemmas independence objectivity
url	http://anale.steconomiceuoradea.ro/volume/2010/n2/135.pdf
work_keys_str_mv	AT danasimonadragos auditorsethicsinthecontextofglobalcrisis
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AUDITORS ETHICS IN THE CONTEXT OF GLOBAL CRISIS

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