Theoretical Considerations On The Influence Of Ethical Principles On Audit Quality, Between Objectivity And Responsibility Of The Accounting Profession
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References listed on IDEAS
- Albert Spalding & Alfonso Oddo, 2011. "It’s Time for Principles-Based Accounting Ethics," Journal of Business Ethics, Springer, vol. 99(1), pages 49-59, February.
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Keywords
ethical principles; the auditor’s independence; audit quality; professional responsibility Romania;All these keywords.
JEL classification:
- D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
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