Ηθική και κώδικες δεοντολογίας στο λογιστικό και ελεγκτικό κλάδο
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Keywords
Ηθική ; Δεοντολογία ; Κώδικες ; Λογιστική ; ΕλεγκτικήAbstract
This research includes a bibliographic approach to ethics and deontology in the audit and accounting industry. In the foreground, research deals with ethics. Ethics deals with the study and justification of people's moral beliefs, so it also includes this discipline. Today, particularly through recent accounting corporate scandals, ethical research has become more relevant. In the second stage, research goes into the profession of accountant, controller and ethics and deontology in the industry. At a third level, the research analyzes and presents a set of accounting scandals that have been made public today and are being considered, and are considered from the point of view of ethics and deontology. Useful conclusions are presented at the end of the survey.