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32.12: Introduction to Ethical Practices in Accounting

  • Page ID
    45694
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    What you’ll learn to do: discuss the importance of ethical practices in accounting and the implications of unethical behavior

    Stakeholders rely on accurate accounting information to make decisions that have financial and human implications at the individual, business, societal and the macroeconomic level. In this section you’ll be introduced to the primary associations for accounting professionals and gain perspective on the guidance they provide to help practitioners evaluate ethical dilemmas. This section also outlines key provisions of the Sarbanes-Oxley Act, its enforcement and implications for auditors, senior executives and major stockholders.

    Contributors and Attributions

    CC licensed content, Original
    • Introduction to Ethical Practices in Accounting. Authored by: Nina Burokas. Provided by: Lumen Learning. License: CC BY: Attribution

    32.12: Introduction to Ethical Practices in Accounting is shared under a not declared license and was authored, remixed, and/or curated by LibreTexts.

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