This article reviews the reactions of the French accounting profession and academia following the collapse of both Enron and Andersen. It considers policy statements and declarations on the part of the accounting profession, legislative changes, the general impact on University accounting...

Due to the progress of digitization and the associated use of artificial intelligence in the economic and especially the accounting field, the cooperation between man and machine is becoming increasingly prominent in society. The objective of this research to address the ethics of using...

1. Corporate misbehaviour and corporate governance -- 2. Defining corporate governance : the background -- 3. Regulation and auditing : ethics and professionalism -- 4. Theory and corporate phenomena : concepts and frameworks -- 5. Audit committees and auditor independence : the research...

This paper expounds the links between ethics and the accounting profession. It contributes to the understanding by presenting the various segments of accounting; financial; managerial; auditing; tax; and forensic along with their professional organizations, their individual Codes of Conduct and...