Acceso usuarios
Marta Tache
“Government is going about reform the wrong way” is frequently encountered in the specialized literature which characterizes the synthesis of the present audit period. Although there exists an Ethical Code in the economic word, the practical controversy over the features of the accounting regulation to adjust the economic environment seems to be endless. The purpose of this paper is to analyse the ethical behaviour of auditors and its influence on the degree of audits’ independence, in view of the historical changes and the actual circumstances of the audit market. For this, the biggest financial frauds that have occurred in Europe and US between 1925 and 2020 together with the role of reforms in the audit world are investigated. The results indicate a solution which seems to be in the consciousness of human beings, in the moral law of people written in the Ethical Code and checked by supervisory bodies.
