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Name : ________________________________________________
Student ID : ____________________________________________
Proposed Research Title:Accounting and auditing ethics
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Research Background
The research focussed on the importance of accounting and auditing ethics in practical life and
the overview regarding ethical challenges faced by the accountants and auditors. Professional
accountants and auditors are confronted regularly with ethical choices as well as moral dilemma
during the course of the professional activities. Ethics is the imperative element in the social life
that persuades relationships among the peoples (Koch 2015). On the other hand, the ethical
capability is ability of bridging the gap among the desirable and actual professional behaviours
and is considered as most relevant indicator as well as predictor for ethical behaviour in
workplace. IFAC developed the code of ethics that established the ethical requirements for all the
professional accountants from all around the globe. In Australia, APESB (Accounting
Professional and Ethical Standards Board) issued APES 110 Code of ethics for professional
Accountants. The code is segregated into 3 parts. Part A states basic principles regrading the
professional ethics for the affiliates and delivers the conceptual framework. Part B as well as C
depicts the way in which conceptual framework is applicable in certain situations (Apesb.org.au
2019).
Characteristics of the professional ethics in modern sense are – possessing knowledge of identity
of being the characteristics for delivering professional overlay based on the culture and the
dependence n morality for the human knowledge with clear language and bringing motivational
presentations in interdisciplinary approach. A recent study in Australia focuses lights on
underlying ethical conflicts, pressures and tensions those are faced by the accountants while
doing the work (Duska, Duska and Kury 2018)
Potential or actual reasons behind the source of the ethical issues are pressures from the clients,
pressures from the board or management and conflict of the interest. Apart from that, the
accountants are concerned regarding the systematic problems those are inherent in the
organizational structure, performance incentives and internal accounting policies
To improve the ethics in accounting and auditing professions ethical capability shall be identified
into the areas as follows –
1 | P a g e