Purpose – The purpose of this study is to investigate the impact of the presence of a code of ethics on the quality of … a code of ethics (operationalised as the presence vs absence of an organisational code of conduct) on the quality of …. Findings – The results of this study indicate that the presence of a code of ethics has a positive impact on the quality of the …

Focuses on Clemson University’s failed attempt to introduce a code of ethics. Looks at the flaws in the State’s Code of … Ethics, and considers the limitations of such a code and the alienation which it can cause. Concludes that, rather than … developing a new set of codes, greater emphasis should be placed on cultivating ethics awareness.  …

Purpose – The paper aims to explore the impact of the transition to International Financial Reporting Standards (IFRS …

Purpose – The purpose of this paper is to challenge the conceptual basis upon which the current auditing standards are … Board and containing the nine fundamental and enduring principles upon which current auditing standards are based. Findings … auditing – so as to rethink the conceptual basis of auditing standards. Five of these are drawn from the paper's analysis of …

standards. The paper identifies the significant challenges and considers the future. Findings – Regulators are increasingly …, there is no attempt to regulate the setting of internal audit standards, but regulators themselves are enunciating internal … audit requirements that go beyond the standards. Research limitations/implications -The paper draws mainly upon developments …

Internal Auditors' Standards. Principally this is about successfully enhancing the scope of internal audit and internal audit …

unsatisfactory that, five years after the global financial crisis broke, the international Standards for internal auditing still do …