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

Internal Auditing, Vol. 24, No. 6, pp. 26-34, November-December 2009

18 Pages Posted: 12 Mar 2010 Last revised: 9 Mar 2016

See all articles by Murphy Smith

Murphy Smith

Texas A&M University-Corpus Christi-Department of Accounting

Peereyuth Pete Charoensukmongk

Texas A&M International University

Ahmed Elkassabgi

Texas A&M International University

Kuo-Hao Howard Lee

Texas A&M International University

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.

Keywords: ethics, accounting ethics, code of ethics

JEL Classification: M41, M14, G34

Suggested Citation

Smith, Murphy and Charoensukmongk, Peereyuth Pete and Elkassabgi, Ahmed and Lee, Kuo-Hao Howard, Aspects of Accounting Codes of Ethics in Canada, Egypt, and Japan. Internal Auditing, Vol. 24, No. 6, pp. 26-34, November-December 2009 . Available at SSRN: https://ssrn.com/abstract=1568324

Murphy Smith (Contact Author)

Texas A&M University-Corpus Christi-Department of Accounting ( email )

6300 Ocean Dr
Corpus Christi, TX 78412
United States

Peereyuth Pete Charoensukmongk

Texas A&M International University ( email )

Laredo, TX 78041
United States

Ahmed Elkassabgi

Texas A&M International University ( email )

Laredo, TX 78041
United States

Kuo-Hao Howard Lee

Texas A&M International University ( email )

5201 University Boulevard
Laredo, TX 78041
United States

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