logo

Structured Literature Review

   

Added on  2022-12-30

9 Pages2115 Words55 Views
 | 
 | 
 | 
Running head: STRUCTURED LITERATURE REVIEW
Structured Literature Review
Name of the Student:
Name of the University:
Author Note:
Structured Literature Review_1

STRUCTURED LITERATURE REVIEW1
Table of Contents
Introduction................................................................................................................................2
How has the theory of Accounting and Auditing Ethics Developed?.......................................2
Common themes.........................................................................................................................3
Different themes.........................................................................................................................4
Managerial Implications.............................................................................................................5
Study Limitations and the Directions to Future Research.........................................................6
Conclusion..................................................................................................................................7
References..................................................................................................................................8
Structured Literature Review_2

STRUCTURED LITERATURE REVIEW2
Introduction
The topic chosen for the particular report is recognised as Accounting and Auditing
Ethics. In this connection, as stated by Pergola and Walters (2017), accounting and auditing
ethics is primarily considered to be a field of applied ethics. Being concerned to the part of
business ethics as well as human ethics, it is also recognised to be the study of the moral
values as well as the judgements as applied to the theoretical approach of the accountancy
and auditing (Myers 2019). In this connection, the given report is focused on addressing a
structured literature review on the above-mentioned topic.
How has the theory of Accounting and Auditing Ethics Developed?
The synergy of accounting is known to be introduced by Luca Pacioli (Axtell, Smith
and Tervo 2017). It was later expanded by the diversified number of government groups,
many independent companies as well as professional business organisations. The aspect of
ethics in accounting was initiated to be taught in the accounting courses at the higher level
education centres and the companies who trained the accountant as well as the auditors. It
was examined that the nature of the work performed by the different number of accountants
as well as the auditors required a profound level of ethics because of the financial deals
included in the aspects of accounting (Gow and Kells 2018). This financial statements of the
company are used to make an informed decision about the investment in the same. The
reliability of the shareholders on the accountants preparing the financial report, needed them
to provide an accurate as well as the unbiased view of the same (Kieso, Weygandt and
Warfield 2019). These above-mentioned pieces of requirements are recorded to develop the
theory of accounting as well as auditing ethics.
Structured Literature Review_3

End of preview

Want to access all the pages? Upload your documents or become a member.

Related Documents