How Far External Auditors are Committed to Code of Conduct in Saudi Thesis

How Far External Auditors are Committed to Code of Conduct in Saudi Arabia, and the Ways which Encourage them to Follow Professional Behaviour - Thesis Example Scope of the study: The study will cover a wide area of auditors’ ethics. This research will involve a detailed study of the accounting and external auditing standards of Saudi Arabia. The code of conduct of the country’s accounting standards will also be studied. Study about the external auditor’s commitment to such code of ethics is the major area of study. Finally, this research will suggest a set of important recommendations that might help to improve the professional behaviour of external auditors in Saudi Arabia, and encourage them to commit code of conduct. World over very few studies were conducted in the field of personal values and accounting ethics. One among such few studies is ‘Effects of personal values on auditors’ ethical decisions.’ The study was mainly conducted among practicing auditors. The study however revealed that personal values and preferences do not influence the ethical decisions in accounting. It explains that other than personal values it is contextual factors that promote unethical behavior in accounting. Another study on ethics and auditing is, ‘Testing the bases of ethical decision-making: a study of the New Zealand auditing profession.’ The study showed that most of the auditors did not avoid a difficult situation. The study also showed that demographic factors like age, gender, job profile, etc. did not influence a person’s ethical behavior in their profession. There was another study that was done to find the relationship between cultural influences on professional ju dgment and auditor client-conflict resolution. The study was focused on auditing professionals of Australia, China, Malaysia and India. There was clear difference witnessed in the behavior of Australian auditors compared to that of the Asian counterparts. This is a slightly different view than the study, ‘Effects of personal values on auditors’ ethical decisions.’ â€Å"New corporate governance rules

Journals Paper Essay Example | Topics and Well Written Essays - 1500 words

Journals Paper - Essay Example This journal is all about the use of code of ethics and its importance in American Society for Public Administration (ASPA). According to Terry and Svara, the ASPA is facing several challenges and problems. ASPA has a mission that covers broader scope and it is much more varied in its membership. ASPA is a unique pan-generalist organization. This professional association seeks to connect its academic and practitioner members across the governmental levels, functional specializations and sectors. Woodrow Wilson proposed an active role for the public administration in order to shape the policy decisions. He offered important guidance for the ethical standard. The standard of ASPA as the professional association was affected due to the lack of code of ethics. It can be identified from the journal that, the gap was reduced and closed in the year 1984. ASPA followed several significant strategies to close the gap. The organization adopted code of ethics in order to close the gap. The code was received and approved in the year 1994. This code provides optimistic moral authority. It indicates the importance of the principles which it embodies. Section A of the code identifies the public interest. Section B of this code entitled respect to the law and constitution. Section C covers personal integrity1. Section D identifies the mission of the organizations. Lastly, Section E covers professional excellence. Donald C. Menzel, â€Å"Public Administration as a Profession† This specific article explores the values of public service that helps to define the public administration as the professional field of practice and study. Public service values and ethics comprise the soul and body of public administration. These approaches have both positive and negative aspects. The negative aspect is that there is limited agreement on what the values are beyond general exhortations. It is identified from the journal that the American Public Administration of 1880s, when various important events occurred. Another important event occurred in the year 1887. Woodrow Wilson’s essay â€Å"The Study of administration† sketched the picture of the skills and characters of kind people. According to the journal, the conscience of civil servant was a particular inner spirit of the Wilsonian idealization of governance and government. The civil servant honor was vested in the ability of Wilsonian. It helps to execute carefully the superior authorities’ orders. Certainly the twentieth century brought new significant ways of looking at the governance and government, both internationally and nationally. It also brought a significant transformation in the occupations’ professionalization. It helped in the growth of professional societies. An empirical study of spirituality in the organization’s workplace claimed that spirituality always exists. It is the responsibility of the management of the organization to recognize the spirituality. It should be incorporated into the workplace culture of the organization. The organization should believe in this spirituality in order to bring morality in organizational culture.2 James L. Perry, â€Å"Federalist No. 72: What happened to the Public Service idea† Federalist No. 72 is a particular oft-neglected defense of the reeligibility of president for election. This journal has concluded