As with any profession, forensic accounting requires a set of fundamental morals, responsibilities, and ethical values. This chapter aims to illustrate these concepts and to provide an ethical framework for practitioners working in the Jordanian context. This chapter is based on three main sources. First, the literature on the forensic accounting profession and forensic accounting ethics. Second, on the international codes of conduct for the forensic accounting profession. Third, on the Jordanian legislation and the ethics code of conduct for careers in general and accounting-related professions in specifics. The chapter provides an explanation and definition of the universal and local ethical principles required of the forensic accountant.

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Forensic Accounting Ethics: Authoritative Guidance and Non-Authoritative Guidance

  • Hashem Alshurafat

摘要

As with any profession, forensic accounting requires a set of fundamental morals, responsibilities, and ethical values. This chapter aims to illustrate these concepts and to provide an ethical framework for practitioners working in the Jordanian context. This chapter is based on three main sources. First, the literature on the forensic accounting profession and forensic accounting ethics. Second, on the international codes of conduct for the forensic accounting profession. Third, on the Jordanian legislation and the ethics code of conduct for careers in general and accounting-related professions in specifics. The chapter provides an explanation and definition of the universal and local ethical principles required of the forensic accountant.