Role of Ethics in Accounting and Auditing

This report aims to evaluate the role of ethics in accounting and auditing. It includes an introduction, literature review, research methodology, data analysis and findings, and conclusion and recommendation. The report examines the significance of ethics in auditing and accounting, ethical rules of auditing, impact of auditor's commitment to ethical regulation, and different aspects of ethical auditing. It also recommends effective solutions to improve auditing ethics.

Ruining Head: APPLIED BUSINESS RESEARCH
Role of ethics in accounting and auditing

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Abstract
The primary aim of this report is to discover the role of ethics in accounting and auditing.
This research report identified many sections like an introduction, literature review, and
research methodology. It can be illustrated that the introduction section demonstrates the aim
and objectives of the study and also determines the background of the research. It is also
addressed that there are some articles that would be used in the literature review in the
context of the research matter. Moreover, it is also found that there are many sources as it
could be practiced for assessing LR (literature review) like textbooks, academic publications,
journal articles, and online data. It is also evaluated that the research methodology is effective
for conducting the research in a reliable way. Moreover, different tools will be practiced by
the research scholar like research strategy, research approach, data collection, sampling, data
analysis, and research types. It is explained that there are certain techniques that could be
used by the researcher to collect information about the research such as qualitative and
quantitative research design. Moreover, it can be examined that probability sampling
technique will be practiced for selecting an appropriate sample from the larger number of the
population by considering the random method. It is examined that the statistical data analysis
technique is practiced for evaluating the collected information in a reliable way. Apart from
this, it is also examined that descriptive research design will be practiced to determine the
research phenomenon by considering theoretical aspect about research matter. It is also
illustrated that ethical consideration will be practiced to perform the research study in an
ethical way, which will lead to accomplishing the quality outcome. It is discussed that both
primary and secondary data collection method is effective for collecting feasible information
about the research matter.

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Table of Contents
Introduction...........................................................................................................................................4
Introduce the topic of the research.....................................................................................................4
Overview of Industry.........................................................................................................................4
Research justification........................................................................................................................4
Outline the structure of this proposal.................................................................................................5
Introduction...................................................................................................................................5
Literature Review..........................................................................................................................5
Research Methodology..................................................................................................................6
Data Analysis and Findings...........................................................................................................6
Conclusion and Recommendation.................................................................................................6
Research problem and research objectives........................................................................................7
Research questions are given below-.................................................................................................7
Literature review...................................................................................................................................8
Research Design and Methodology.....................................................................................................12
Type of research..............................................................................................................................12
Research approach...........................................................................................................................12
Data collection methods..................................................................................................................13
Sources of data collection methods..................................................................................................14
Sampling..........................................................................................................................................14
Data Analysis Method.....................................................................................................................16
References...........................................................................................................................................17

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Introduction
Introduce the topic of the research
The primary purpose of this study is to evaluate the role of ethics in auditing and accounting.
In the current era, it is compulsory for the organization to evaluate the significance of ethics
in accounting and auditing, which lead to making a reliable decision with respect to the
auditing. Moreover, an audit in financial accounting is classified by the self-governing
valuation of integrity that the financial statement of the firm is made and demonstrated by the
supervisor. Auditing is used to examine the financial information of the firm. Further,
auditing could be crucial for the organization. The audit design is effective for assuring the
reliability and accountability in many areas and it related with accounting systems and legal
compliance (Knechel and Salterio, 2016). It supports to identify both internal and external
consistency of the value structure of organizations. Further, the organization uses many
approaches to implement ethical auditing like monitoring and reviewing. In addition, it is also
examined that data of ethical problems like financial frauds in the enterprise cannot be simply
obtained (Belal, 2016).
Overview of Industry
Accounting industry of Australia is famous as compared to the other nation. Accounting
industry of Australia considers 34 partners and 243 specialist that delivers different services
to the specified company such as breadth of accounting, tax, and advisory services. The
Australian government enables the company to start their business and obtain higher
productivity. The stable government nature could offer an opportunity to get higher
competitive advantages.
Research justification
The primary purpose of this report is to examine the role of ethics in the accounting and
auditing. This report also supports to gain knowledge about the challenges faced by the

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organization at the time of implementing ethics in the accounting and auditing section.
Further, it also demonstrates their strategies that could be effective for the accomplishment of
the organizational goal. It also leads the researcher to effectively implement ethics in the
accounting and auditing section (Musbah, Cowton and Tyfa, 2016).
Outline the structure of this proposal
The dissertation structure is essential for examining each chapter of the dissertation. The
dissertation structure There are certain chapters that are considered in the dissertation
structure like an introduction, literature review, research methodology, data analysis and
findings, and conclusion and recommendation. The dissertation structure is significant for
increasing knowledge towards certain factors (Sekaran and Bougie, 2016). For the
completion of this study in a valid manner, the following research system is followed by the
researcher:
Introduction
It is an initial section of this research that involves many factors like research aim, research
questions, research background, research justification, and research objectives. It could also
be effective for the obtaining the feasible result in the context of the research matter.
Furthermore, this chapter also delivers depth understanding about the research limitation that
could be effective for the accomplishment of research matter. This section is effective for the
researcher to determine the direction of research and evaluate the research matter in a
systematic manner (Smith, 2017).
Literature Review
The second chapter of this report is connected with the literature review as it is practiced to
examine the research issues by implementing various models. This chapter enables the
researcher to get feasible information about research issue. Through this chapter, the research
scholar will be able to determine the range which has been delivered till the particular

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information. There are certain sources that are involved in the literature review like online
sources, books, journals, articles, and offline sources (Karaibrahimoglu and Cangarli, 2016).
These sources are effective for the research scholar to accomplish the specified aim and
objectives in the targeted time. It could be effective for identifying the knowledge gap.
Research Methodology
The research methodology facilitates the researcher to select appropriate tools, methods,
strategies, and approaches to meet the aim and objectives of the research in an appropriate
way. In the research methodology may techniques and tools are considered named research
strategies, approaches, data collection method, data analysis method, and sampling. It could
be imperative for making a valid and reliable result. In this, the research tools are determined
on the basis of research objectives that are effective for the attainment of the valid and
reliable result (Duff, 2016).
Data Analysis and Findings
In this study, this section is imperative to examine the collected information and get a reliable
result. This chapter also facilitates the researcher to separate collected data and examine them
in oppose to the specified research objective. Through this, a researcher will be capable to
determine collected information and meet the aim and objectives of the research. Moreover,
this section enables to demonstrate the collected data in a systematic way in the context of
developing a reliable result (Yee, et al., 2017).
Conclusion and Recommendation
The conclusion and recommendation is the last section of the dissertation that facilitates the
researcher to conclude the overall study according to the findings. This chapter facilitates to
make an association between the research findings and specified research objectives.
Consequently, it could also summarize the whole research in a concise form. Moreover, it
offers strategies to improve the ethical practices in the accounting and auditing.

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Consequently, it enables the researcher to accomplish the aim and objectives of the research
matter in limited time and cost. In last, this chapter also presents the practical implication for
conducting research in the future (Brierley and Gwilliam, 2017).
Research problem and research objectives
The main objective of this research study is to analyze the importance of ethics in the
auditing process. The other objectives include-
 To examine ethical rules of auditing and quality of auditing
 To assess the impact of the auditor's commitment to the audit quality and ethical
regulation of their profession.
 To recognize different aspects of ethical auditing with respect to auditing standards
and laws governing auditing job
 To recommend regarding audit procedure development and implementation of
effective solutions to such ethical issues in order to improve auditing ethics.
Research questions are given below-
 What is the significance of ethics in auditing procedure?
 What are the different methods of implementing ethical auditing?
 How the ethical issues in auditing hampers the business?
 Whether there are any ethical rules and regulation of auditing profession?
 How ethical auditing aid the companies to improve their financial performance?

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Literature review
Literature review chapter facilitates to increase the conceptual data about the current research
matter. There are many sources that are entailed by the research scholar to get valid and
reliable information about the research issues such as books, articles, and online and offline
sources. It could be essential to get a favorable result with respect to the current matter. In
addition, the literature review enables to increase the knowledge with respect to the role of
ethics in accounting and auditing. As a result, the researcher will be capable to meet the aim
of study in the least time (Sorensen, Miller, and Cabe, 2017). Moreover, the researcher will
use certain sources to obtain the information about the research issue such as books, online
sources, articles, and magazines. Moreover, the literature review demonstrates the opinion
and views of different authors with respect to the current research matter. Thus, it can be
examined that the research scholar will be able to get feasible information about the research
concern (Ji, 2017).
Samsonova-Taddei and Siddiqui, (2016) stated that ethics in the business could be essential
for getting higher competitive benefits. Ethics could be the basic need of any business,
especially in the accounting and auditing. Businesses are about gains and while ethics might
contract with this perception. Moreover, ethics could be a critical aspect of professionalisms
and businesses. Moreover, ethics could directly increase demand for the specified product
and services due to improving the image of organization among shareholders. Moreover,
individuals hold their business in the marketplace by considering the ethics. It is examined
that the success of the business is relied on societies.
In support of this, Ji (2017) stated that ethics approaches support the business to conduct their
research in an appropriate manner. There are certain factors that could impact on the behavior
of the ethical behavior could directly impact on any business. These are conscience, respect,
selfishness, utilitarianism, virtue, justice, religion, and rights. Further, it can also be examined

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that beliefs of individuals could be effective for the shaping the ethical behavior of an
individual. Moreover, it is examined that ethics play an imperative role in the accounting and
auditing section. The moral beliefs could determine ethics wherein an individual identify
what is wrong and right behavior.
Vosselman (2016) argued that ethics entails personal values of an individual. The
professional values in ethics could directly influence the judgment of a professional. It means
that the organization could improve the ethical practices by humanizing the ethics culture and
values at the working place. The ethical climate could lead to obtaining higher competitive
benefits. In addition, it is also examined that the expert of accounting organization has a
different perception to adopt ethics in the business.
In the favored of McAlister and Ferrell (2016) stated that organization select internal as well
as an external accountant for conducting their research in a reliable way. The external
accountants make a decision on the basis of the internal situation while the external situation
of the organization leads by the external accountants. At the same time, it is examined that
auditor and accountants are a key person of the organization as they direct to make a reliable
decision with respect to the financial situation of the firm. Ethics could mandate the
organization to give the value to the requirements of their clients. Moreover, it is also
examined that ethics in the accounting relies on many factors like a business and human
ethics, moral values, judgments, values of morale, and accountancy application.
On the other side, Bhasin, (2016) examined that the ethical professionals of accounting
practices suitable behavior to obtain a reliable outcome. Ethical accountability in the business
is imperative to accomplish the specified task in an appropriate manner as it would be
effective for the accomplishment of the organizational task. Moreover, ethical accountability
in the organization could also lead the business to get a reliable outcome. The majority of the
organizations in nations confronted for the ethical issues in the accounting as well as auditing

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section that directly impact on their desired outcome and productivity of the firm. From
misstatements of financial data could damage the image of the organization. It could lead to
declining the possibilities of success. Moreover, there are also certain causes that could create
the ethical issues at the working place like a breach of the ethical norms, lower level of
consumer satisfaction, lack of trust of investors towards the products and services of the firm.
In support of this, Vaz, Fernandez‐Feijoo and Ruiz, (2016) examined that accounting rules
and regulations are available to ensure the financial statements of the organization as it could
be effective for making the financial decision with respect to the firm. In addition, it is also
examined that the financial statements are effective to maintain the outflow and inflow of
cash and make a reliable decision in the favor of the organization. It is also examined that
poor ethics in the accounting could directly impact on the reputation of the firm as it would
decline the satisfaction level of the organization. Moreover, it also examined those poor
ethics in the accounting decline the possibilities of getting higher competitive benefits.
Khelil, Hussainey, and Noubbigh, (2016) argued that audits are used to record the financial
information of the organization and maintain the accuracy of certain components such as
legal compliance, financial reporting, and accounting systems. Moreover, it is also examined
that audits usually deal with quantitative data that could be easily measured. It could also be
effective for the attainment of the desired goal in the least time and cost. It is also examined
that qualitative research tools could lead the organization for the ethical audits as it would be
imperative in getting higher success. Further, it is also examined that the organization uses
many ethical tools to make successful auditing.
In support of this, Schaltegger Burritt, and Petersen, (2017) examined that organization
reviews their policies as it could be related to the code of conducts and ethics training culture
and policy compliance. Consequently, the organization would be capable to obtain higher
success in limited time and cost. The organization should use formal policies to eliminate the

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ethical issues from the organization. The developed policies could consider many factors to
make a reliable decision like equal employment opportunity, customer relations, financial
management, sourcing, and discrimination. As a result, the organization would be capable to
obtain higher competitive benefits in lest time and cost.

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Research Design and Methodology
In the research study, research methodology supports to choose suitable methods for
gathering reliable data regarding the research dilemma. Several approaches are considered in
research methodology such as data collection method, the source of data collection, data
analysis method, type of research and strategy of research (Alleyne, Hudaib, and Haniffa,
2018). These strategies of research design and methodology help to accomplish the aim and
objectives of research concern, which is described as below:
Type of research
Various types of methods are practiced by research scholar to complete their targeted task in
less time and money. A research study may be descriptive, exploratory and explanatory as it
depends on the purpose of the research study. Moreover, in the research study, research type
depends upon the aim and objectives of the research. Furthermore, it is evaluated that
descriptive research method will be used by the researcher as compared to other research
(Svanberg and Öhman, 2016). Moreover, exploratory research is used to determine
something innovative that is not finding out earlier. Besides this, the explanatory research is
used to evaluate the research dilemma in depth. With respect to current research matter,
descriptive research design will be used as it assists the researcher to conclude the several
stages of internal abilities. Furthermore, it is also analyzed that current research strategy is
important for enhancing the research scholar’s internal capabilities. Descriptive research
method supports to determine the role of ethics in accounting and auditing. Besides this,
research scholar will not use explanatory research method and exploratory research method
because the nature of this research study is subjective.
Research approach
The research approach is practiced to accomplish the aim and objectives of the research
dilemma as it systematically presents the gathered data. Furthermore, the research approach

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contains three types of methods which are qualitative, quantitative and mixed research
approach. The qualitative approach is imperative for gathering consistent and valid
conceptual data towards research issues. This approach assists research scholar to gain
understanding about the opinion and observation of several authors regarding current
research issues. It is also analyzed that, this approach is crucial as compared to other
approaches of research as individual research approach is not required in this research (Mintz,
2016). The mixed research approach is depending on both conceptual and numeric
information regarding research issue for reaching at the specified conclusion. In this
approach, the researcher will pool qualitative data through literature review and quantitative
data through a survey through a questionnaire.
Mixed research approach will be used by the researcher to perform the research study in a
consistent way. Since the application of the mixed research approach will facilitate the
researcher to evaluate the role of ethics in accounting and auditing.
Data collection methods
In the research methodology section, the data collection method is important as it facilitates
the researcher to gather the appropriate data with the help of various resources. On the basis
of the requirement of the investigation, both primary and secondary data collection method
can be practiced by the researcher. Primary data is gathered by the investigator to accomplish
particular research purpose through fresh data (Sethi, Martell, and Demir, 2017).
Furthermore, there are different methods of primary data collection such as survey through a
questionnaire, support of observation and interview method. In this technique, the
investigator pools information as per the need of research concern that enhances the quality
of the investigation. Beside this, secondary data is previously collected data by another
researcher. This data is gathered through the newspaper, journals, and internet. As compared
to another method, this method takes least time and cost (Ma’Ayan and Carmeli, 2016).

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In this research, both techniques will be used by the investigator for conducting a current
research study in a consistent way because both it facilitates the researcher to get authentic
and standard requirement. Furthermore, secondary data collection technique will be collected
with the help of several resources such as annual reports, books, authentic websites and the
governmental reports (Boyle, Boyle, and Carpenter, 2017). Apart from this, primary data
will be pooled by survey through a questionnaire. This technique will support the researcher
to obtain fresh information through the targeted research participants to acquire a consistent
and effective outcome.
Sources of data collection methods
Implementation of appropriate strategy in research study facilitates the researcher to
efficiently achieve the research objectives. There are several methods that can be used by the
research scholar to gather information with respect to the research such as experiments and
survey method, interview, observation, literature review and case study. These all methods
are assisted to provide appropriate information regarding the research dilemma (Tian and
Peterson, 2016).
In this research, the researcher will use survey methods and literature review sources to
accomplish the research objectives. Furthermore, it helps to attain consistent and effective
data regarding research matter. In this way, the literature review will aid to gather the ideas
and views from different authors with respect to research issues. Beside this, survey through
questionnaire will be effective for obtaining the current data towards the research matter.
Sampling
Sampling is a tool that assists the researcher to gather the information with respect to a
current research study from the high amount of population. In the research study, the
selection of an appropriate sampling technique assists the researcher to define the suitable
samples from the population (Warren and Jones, 2018). Herein, a probability sampling

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technique will be used to choose the participants on a random basis. This sampling method
will decline the chances of biases from research (Bemelmans-Videc, 2017). Furthermore, 50
accounting professionals will be selected from IT companies in Australia. It is significant to
eliminate biases from the study and manage the whole procedure. In contrast to this, the non-
probability sampling offers opportunities to choose the research participates on the basis of
the research issue. Moreover, it is also analyzed that this process is less expensive as
compared to the other sampling method (El Ghoul, Guedhami and Pitta a man, 2016).
In this dissertation, probability sampling with random sampling technique is used by the
research scholar than the non-probability sampling method. Since, the probability sampling
technique facilitates the researcher to choose the suitable sample size from the targeted
samples. Consequently, the researcher would be capable to obtain higher competitive benefits
by eliminating the biases from the research study. But at the same time, it is also analyzed
that the non-probability sampling method will not be used by the researcher because it could
not be appropriate for this researcher due to the subjective nature of the research matter. For
conducting the survey through a questionnaire, the researcher will select 30 managers of
accounting firms from the different region of Australia. The primary cause for the selection
of the different regional managers is that it facilitates to obtain the different opinion of the
research candidates with respect to the role of ethics in the accounting and auditing section of
the organization. It facilitates the researcher to meet the aim and objectives of the research
issue. Herein, the researcher will be capable to enhance the validity and reliability of the
research issue (Weirich, Pearson, and Churyk, 2017). It could also facilitate the researcher to
accomplish the aim and objectives of the specified research matter. Before conducting the
research, the researcher will get prior permission from the top management of the specified
organization for the attainment of research concern. In addition, it is also addressed that the
researcher could use certain factors that could be considered by the researcher to make a

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reliable decision such as duration, employee involvement, and time. Moreover, the research
scholar makes the survey through questionnaire by using MS-excel and evaluate the factual
information in a systematic way. The researcher will use the email method to directly
converse with the research participants with respect to the survey through a questionnaire.
Data Analysis Method
The data analysis is an imperative technique for examining the collected information with the
purpose of addressing the valid and reliable information. It is effective for the attainment of
research aim and objectives in a systematic way (Christensen, Cote, and Latham, 2016). In
addition, it is analyzed that there are certain data analysis tools that could be used by research
scholar to evaluate gathered information such as conversational analysis, statistical analysis,
thematic/content analysis, and disclosure analysis (Melé, Rosanas, and Fontrodona, 2017).
These techniques are practiced by research scholar to examine gathered data and obtain a
feasible result. The statistical data evaluation technique is used by the researcher to evaluate
gathered information and meet the aim and objectives of the research issue. It is imperative
for the accomplishment of the research issue. In this study, qualitative and quantitative data
analysis technique is practiced by the research scholar to examine the conceptual data of
research issue. Furthermore, it is examined that data analysis tool facilitates the investigator
to meet the objectives and aim of the research issue.

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