Original Research

Ethics and financial reporting

B. Nossel, Colin Firer, J. Ford
South African Journal of Business Management | Vol 25, No 2 | a846 | DOI: https://doi.org/10.4102/sajbm.v25i2.846 | © 2018 B. Nossel, Colin Firer, J. Ford | This work is licensed under CC Attribution 4.0
Submitted: 16 October 2018 | Published: 30 June 1994

About the author(s)

B. Nossel, Graduate School of Business Administration, University of the Witwatersrand, South Africa
Colin Firer, Graduate School of Business Administration, University of the Witwatersrand, South Africa
J. Ford, Graduate School of Business Administration, University of the Witwatersrand, South Africa

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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.

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