The Impact of Cultural Differences on the Convergence of International Accounting Codes of Ethics

The International Federation of Accountants (IFAC) has issued a revised “Code of Ethics for Professional Accountants” (IFAC Code). The IFAC Code is intended to be a model code of ethics for national accounting organizations throughout the world. Prior research demonstrates that approximately 50% of...

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Bibliographic Details
Authors: Clements, Curtis E. (Author) ; Neill, John D. (Author) ; Stovall, O. Scott (Author)
Format: Electronic Article
Language:English
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Published: Springer Science + Business Media B. V 2009
In: Journal of business ethics
Year: 2009, Volume: 90, Issue: 3, Pages: 383-391
Further subjects:B codes of conduct
B codes of ethics
B Cultural influences
B Accounting Profession
B IFAC
Online Access: Volltext (lizenzpflichtig)