Instytucjonalizacja zasad etycznych jako narzędzie budowania wiarygodności i zaufania publicznego do zawodu biegłego rewidenta

• Authors: Iwona Cieślak , Dorota Dobija

Title variants

EN

Institutionalization of ethical codes as a tool for increasing credibility of auditors

• Languages of publication: PL

Abstracts

EN

The article presents the process of institutionalization of ethical codes in the auditing profession. Auditors have always been seen as an important part of the social contract as they provided certifi cation services for the truthfulness and fairness of fi nancial information in the public domain. However, due to scandals at the eve of the twenty-first century, trust in the auditing profession decreased. As a response to these scandals, codes of ethics are being developed; these codes are seen as an important means to restore public trust and credibility in the profession. Th e article presents the development of the auditing codes of ethics in the US, the UK, and an international organization of accountants. The Polish experience with the code of ethics is also discussed.

Keywords

EN

ethical codes; auditors; public trust

• Publisher: Instytut Filozofii i Socjologii Polskiej Akademii Nauk / Akademia Leona Koźmińskiego
• Journal: Prakseologia
• Year: 2013
• Issue: 154
• Pages: 135-170

Contributors

author

Iwona Cieślak

• Akademia Leona Koźmińskiego ul. Jagiellońska 57/59, 03-301 Warszawa

author

Dorota Dobija

• Akademia Leona Koźmińskiego, ul. Jagiellońska 57/59, 03-301 Warszawa

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