Publication: Major accounting frauds of the last decades and the need for ethical judgement
Date
Journal Title
Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
ERHAN, Lica, ȘARGAROVSCHI, Vlada, STRAISTĂ, Sanda. Major accounting frauds of the last decades and the need for ethical judgement. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: culeg. de articole șt.: conf. șt. intern., 15 martie 2019. Ed. a 3-a. Chişinău: ASEM, 2019, pp. 121-124. ISBN 978-9975-75-950-2.
The aim of this article is to explain and focus on the need for ethical judgement in accounting through analysing the accounting frauds of the last decades. Accuracy and transparency are of major necessity when aiming to omit such cases, so the accountant profession should provide high standards services. In response to that, this article takes a look on several examples, their correspondent accounting environment and draws the conclusion that ethics awareness should be risen among worldwide accounting. JEL: M40; G10
The aim of this article is to explain and focus on the need for ethical judgement in accounting through analysing the accounting frauds of the last decades. Accuracy and transparency are of major necessity when aiming to omit such cases, so the accountant profession should provide high standards services. In response to that, this article takes a look on several examples, their correspondent accounting environment and draws the conclusion that ethics awareness should be risen among worldwide accounting. JEL: M40; G10
Keywords
accounting, ethical judgement, frauds