International Journal For Multidisciplinary Research

E-ISSN: 2582-2160   •   Impact Factor: 9.24

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Ethical Issues in Accounting: A Comprehensive Review and Analysis

Author(s) Shree Chand Chhimpa
Country India
Abstract Ethical conduct in accounting is paramount for maintaining trust and credibility in financial reporting. This research paper comprehensively reviews and analyses ethical issues in accounting, exploring theoretical frameworks, historical perspectives, case studies, and practical strategies for ethical decision-making. It examines the regulatory framework and professional standards governing accounting ethics, highlighting their impact on practice. Case studies such as the Enron scandal, Satyam Computer Services fraud, and Lehman Brothers collapse provide insights into real-world ethical dilemmas and their consequences. The paper also discusses the role of technology in shaping ethical practices, emphasizing the importance of transparency, data security, and professional judgment. Furthermore, it delves into the significance of ethical leadership and organizational culture in mitigating ethical risks within accounting firms and corporations. By synthesizing qualitative and quantitative data from diverse sources, this paper offers valuable insights for accounting professionals, educators, regulators, and policymakers in fostering a culture of integrity and professionalism within the accounting profession.
Keywords Ethical issues, accounting, regulatory framework, professional standards, technology, ethical leadership, organizational culture, case studies, decision-making, risk mitigation
Published In Volume 6, Issue 1, January-February 2024
Published On 2024-02-15
Cite This Ethical Issues in Accounting: A Comprehensive Review and Analysis - Shree Chand Chhimpa - IJFMR Volume 6, Issue 1, January-February 2024. DOI 10.36948/ijfmr.2024.v06i01.13612
DOI https://doi.org/10.36948/ijfmr.2024.v06i01.13612
Short DOI https://doi.org/gtjtx4
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