Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/218122 
Year of Publication: 
1994
Citation: 
[Journal:] South African Journal of Business Management [ISSN:] 2078-5976 [Volume:] 25 [Issue:] 2 [Publisher:] African Online Scientific Information Systems (AOSIS) [Place:] Cape Town [Year:] 1994 [Pages:] 78-85
Publisher: 
African Online Scientific Information Systems (AOSIS), Cape Town
Abstract: 
In order to establish the way in which Chartered Accountants in South Africa regard the ethics involved in the presentation and management of reported results, the opinions of a random sample of Chartered Accountants were surveyed. It was found that South African Chartered Accountants appear to be more conservative than their American counterparts and have a different ethical perspective towards financial reporting. In general, auditors were found to be slightly more ethical than Chartered Accountants in industry and commerce. Two thirds of the respondents also indicated that they had encountered a significant amount of unethical practice in the preparation of financial statements.
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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