Accounting Ethics Research: Retrospect and Prospect
作者: 付宏琳 ：南开大学泰达学院，天津;
Moral judgments of accounting professionals affect the quality of financial information, which is one of the keys to the smooth development of the capital market. Recent accounting scandals have raised concerns about the ethical orientations of accountants and auditors because accounting fraud is closely related to ethical problems. This paper reviews the development of theories in moral psychology and related accounting ethics research, and suggests a number of research areas and approaches for conducting accounting ethics research in the future.
文章引用: 付宏琳 (2013) 会计道德研究回顾与展望。 国际会计前沿， 2， 23-27. doi: 10.12677/FIA.2013.23003
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