The long-awaited International Code of Ethics for Professional Accountants, including International Independence Standards is here. The International Ethics Standards Board for Accountants (IESBA), an ...

The International Ethics Standards Board for Accountants released a final set of revisions Tuesday to its standards for conducting group audits, strengthening and clarifying the independence ...

Public Procurement Systems worldwide are at the centre of the strategic management of public funds to promote overall value for money. In addition to this is their important role in helping prevent ...

This paper advocates inclusion of a wider set of ethical theories into the accounting canon. We find that the mainstream accounting curriculum does not adequately engage with non-Western ethical ...