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implications. A strong and sound code of ethics and ethical values are in place in order to prevent these frauds. The study … investigates the impact of the code of ethics and audit firms’ corporate ethical values on auditors’ ethical judgment in Vietnam …. Based on questionnaires collected from Vietnamese auditors, the results of the study indicate that the code of ethics for …
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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 …
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