| dc.description.abstract | Mobility in capital markets, one of the economic indicators of globalization, is directly related to financial reports consistent with international reporting standards. Economic crises, business insolvencies, and economic scandals in recent years have increased the importance of financial reporting. For this reason, the responsibility of those preparing the financial reports, the presenters, and the auditors has increased. Because of the nature of the profession, a number of issues have become important, especially in terms of the preparation of financial data for the enterprises, keeping the records of books, giving place to equity and impartiality, protection of confidentiality, focusing on the auditing standards and principles, and giving place to independence in the audit (Akbas et al., 2009). The structures and management approaches of the enterprises are changing with globalization. Therefore, the accounting profession also changes and increases the quality of the information produced. But the irregular increase in the number of professionals and unfair competition (Ömürbek and Türkoglu, 2013) caused an increase in unethical behaviors in the accounting profession. In order to eliminate unethical behaviors, it is necessary to develop professional ethics in the accounting profession. For this purpose, professional ethics principles and rules of accounting profession have been revised, and new laws have been enacted by professional organizations in the world and in our country. At the international level, the principles laid down by the IFAC (International Federation of Accountants Ethics Committee) and the AICPA (The American Institute of. © Peter Lang GmbH Internationaler Verlag der Wissenschaften Berlin 2019 All rights reserved. | en_US |
