Aspects of Accounting Codes of Ethics in Canada, Egypt, and Japan

Abstract:     
Ethics is defined as the branch of philosophy that concerns values regarding human behavior, pertaining to the rightness and wrongness of actions and to the goodness and badness of the intent and consequences of such actions. Professional accounting organizations recognize the profession's duty to provide ethical guidance to its members. For example, in its Code of Ethics, the Institute of Internal Auditors states the principles and expectations governing behavior of individuals and organizations in the conduct of internal auditing. This article offers a review of ethics codes of accounting professional organizations in Canada, Egypt, and Japan. By considering these codes, accounting professionals, including corporate accountants and internal auditors, will enhance their appreciation of the important role of accounting ethics in countries around the globe.

Number of Pages in PDF File: 9

Keywords: ethics, accounting ethics, code of ethics

JEL Classification: M41, M14, G34

Accepted Paper Series