theoretical framework for ‘ethics’ based on principles and rules of professional conduct. Furthermore, the paper aims at comparing … public sector auditors are more compliant with the Code of Ethics than those of private one. Lastly, the divergent answers …

Codes of ethics encompass companies’ vision on business conduct and ethics in relation with its stakeholders …. Presenting a code of ethics is rather a voluntarily process, therefore a large amount of heterogeneity is found among such codes …. A general model of code of ethics would be a necessarily instrument because it would deliver some starting guidance for …