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Major accounting frauds of the last decades and the need for ethical judgement

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cris.sourceIdoai:irek.ase.md:1234567890/554
dc.creatorErhan, Lica
dc.creatorȘargarovschi, Vlada
dc.creatorStraistă, Sanda
dc.date2020-09-25T12:51:13Z
dc.date2020-09-25T12:51:13Z
dc.date2019-03-15
dc.date.accessioned2023-11-13T20:51:30Z
dc.date.available2023-11-13T20:51:30Z
dc.descriptionERHAN, 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.
dc.descriptionThe 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
dc.formatapplication/pdf
dc.identifier978-9975-75-950-2
dc.identifier${dspace.ui.url}/handle/1234567890/554
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/554
dc.identifier.urihttps://cris.ase.md/handle/123456789/4457
dc.languageen
dc.publisherASEM
dc.subjectaccounting
dc.subjectethical judgement
dc.subjectfrauds
dc.titleMajor accounting frauds of the last decades and the need for ethical judgement
dc.typeArticle
dspace.entity.typePublication
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