Considerations on Accounting Ethics Issues - Conflict of Interests
Author:
Lecturer Melinda Timea FÜLÖP, Ph. D.
JEL:
M41, M48, M40
DOI:
Keywords:
ethic issues, conflict of interest, independence
Abstract:
The proposed study represents express some considerations on accounting ethics issues. The main reason for this investigation is the significance of conflict of interest. By reviewing the literature on this subject, the author found a series of studies related to the role of conflict of interest and ethics. In his analysis, the author has made a qualitative study which focuses on the issue of conflict of interest and its intensity. The research results show that although respecting the ethical code should remove conflicts of interest, they still occur. Following this study, the author concluded that the role of compliance with the code of ethics of the professional accountant is essential to avoid conflicts of interest.\r\n