THE IMPLEMENTATION OF INTERNATIONAL CODES OF ETHICS AMONG PROFESSIONAL ACCOUNTANTS: DO NATIONAL CULTURAL DIFFERENCES MATTER?
Leonard Branson Lisa Chen Lindsey Anderson University of Illinois Springfield ABSTRACT The development of business as a global phenomenon has increased the need for the development of standardized accounting and auditing regulations and practice. An effective international accounting regulation includes a strong professional framework, compatible financial accounting reporting standards, high-quality auditing and assurance practice, unified […]
