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Dellaportas, Steven; Kanapathippillai, Sutharson; Khan, Arifur; Leung, Philomena – Accounting Education, 2014
The increasing significance of ethics in the accounting profession is evidenced by the seminal events that witnessed the collapse of major corporations (e.g. Enron and WorldCom); regulatory interventions (e.g. Sarbanes-Oxley Act in the USA and the CLERP 9 Act in Australia); and calls for increased ethics interventions in the accounting curriculum.…
Descriptors: Foreign Countries, Accounting, Ethics, Ethical Instruction