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Theoretical Considerations On The Influence Of Ethical Principles On Audit Quality, Between Objectivity And Responsibility Of The Accounting Profession

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  • Ana-Maria Pascu

    (Alexandru Ioan Cuza University of Iasi, Romania)

Abstract

Although no method yet has been found to guarantee the optimum quality level for the financial information users, and implicitly the quality of accounting and audit services, the efforts concerning these aspects have lately intensified, and a multitude of elements that influence quality in audit and the accounting profession are analyzed and interpreted by many authors. In our research, we aim to analyze the manner in which ethical and moral principles, corroborated with responsibility, may influence the quality of audit. The purpose of this paper is to stress out the connection between ethical principles, responsibility, and quality in accounting.

Suggested Citation

  • Ana-Maria Pascu, 2012. "Theoretical Considerations On The Influence Of Ethical Principles On Audit Quality, Between Objectivity And Responsibility Of The Accounting Profession," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 4(4), pages 795-808, December.
    • Handle: RePEc:jes:wpaper:y:2012:v:4:i:4:p:795-808
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    File URL: http://ceswp.uaic.ro/articles/CESWP2012_IV4_PAS.pdf
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    References listed on IDEAS

    as
    1. 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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    More about this item

    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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