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Accounting and Ethics- Notes

Accounting and Ethics- Notes - Accounting and Ethics What...

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Accounting and Ethics: What makes Accounting vulnerable? 1) External Pressures (Competition and PEST) Competition Auditors International standard variance Economy Society standard variance and conflict Technological changes 2) Internal Pressures GAPP Internal process – covert? Dynamics, Volume, Complexity Merit Pay Boss pressure Management team diversity 3) Personal Pressures Values Impression Management Rewards Multiple pressure Job Security False Pride Weak moral fiber Intensity Issues more relevant in accounting: Magnitude or size of effect Depth or severity of effect Lag time of effect Social proximity of effect Social perception of effect Likelihood or probability of effect Fraud: Deliberate deception False representation of self or data or something By words or actions Secure an unfair or illegal gain Take something valuable from another Personal gain at other expense
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