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Scientific paper - Other
Examining the Threats to Compliance with the Accounting Ethics Principles
In: 73rd International Scientific Conference on Economic and Social Development - Sustainable Tourism in Post-pandemic World. / Baracskai, Zoltan; Vukovic, Dijana; Janjusevic, Jelena (Ed.). Varazdin Development and Entrepreneurship Agency, Varazdin, Croatia / University North, Koprivnica, Croatia / Faculty of Management University of Warsaw, Warsaw, Poland / Faculty of Law, Economics and Social Sciences Sale - Mohammed V University in Rabat, Morocco / Polytechnic of Medimurje in Cakovec, Cakovec, Croatia, 2021. pp. 87-95. urn:nbn:hr:124:130545
Rogošić, Andrijana

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Rogošić, A. (2021). Examining the Threats to Compliance with the Accounting Ethics Principles. In Z. Baracskai, (Ed.), D. Vukovic, (Ed.), J. Janjusevic, (Ed.), 73rd International Scientific Conference on Economic and Social Development - Sustainable Tourism in Post-pandemic World (pp. 87-95). Varazdin Development and Entrepreneurship Agency, Varazdin, Croatia / University North, Koprivnica, Croatia / Faculty of Management University of Warsaw, Warsaw, Poland / Faculty of Law, Economics and Social Sciences Sale - Mohammed V University in Rabat, Morocco / Polytechnic of Medimurje in Cakovec, Cakovec, Croatia. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:130545

Rogošić, Andrijana. "Examining the Threats to Compliance with the Accounting Ethics Principles." 73rd International Scientific Conference on Economic and Social Development - Sustainable Tourism in Post-pandemic World, edited by Zoltan Baracskai, edited by Dijana Vukovic, edited by Jelena Janjusevic, Varazdin Development and Entrepreneurship Agency, Varazdin, Croatia / University North, Koprivnica, Croatia / Faculty of Management University of Warsaw, Warsaw, Poland / Faculty of Law, Economics and Social Sciences Sale - Mohammed V University in Rabat, Morocco / Polytechnic of Medimurje in Cakovec, Cakovec, Croatia, 2021, pp. 87-95. https://urn.nsk.hr/urn:nbn:hr:124:130545

Rogošić, Andrijana. "Examining the Threats to Compliance with the Accounting Ethics Principles." In 73rd International Scientific Conference on Economic and Social Development - Sustainable Tourism in Post-pandemic World, 87-95. Varazdin Development and Entrepreneurship Agency, Varazdin, Croatia / University North, Koprivnica, Croatia / Faculty of Management University of Warsaw, Warsaw, Poland / Faculty of Law, Economics and Social Sciences Sale - Mohammed V University in Rabat, Morocco / Polytechnic of Medimurje in Cakovec, Cakovec, Croatia, 2021. Accessed 2024 May 09. https://urn.nsk.hr/urn:nbn:hr:124:130545

Rogošić, A. (2021) 'Examining the Threats to Compliance with the Accounting Ethics Principles', in Baracskai, Z. (ed.), Vukovic, D. (ed.), Janjusevic, J. (ed.), 73rd International Scientific Conference on Economic and Social Development - Sustainable Tourism in Post-pandemic World, Varazdin Development and Entrepreneurship Agency, Varazdin, Croatia / University North, Koprivnica, Croatia / Faculty of Management University of Warsaw, Warsaw, Poland / Faculty of Law, Economics and Social Sciences Sale - Mohammed V University in Rabat, Morocco / Polytechnic of Medimurje in Cakovec, Cakovec, Croatia, pp. 87-95. Available at: https://urn.nsk.hr/urn:nbn:hr:124:130545 (Accessed 09 May 2024)

Rogošić A. Examining the Threats to Compliance with the Accounting Ethics Principles. In: Z. Baracskai, ed., D. Vukovic, ed., J. Janjusevic, ed. 73rd International Scientific Conference on Economic and Social Development - Sustainable Tourism in Post-pandemic World. Varazdin Development and Entrepreneurship Agency, Varazdin, Croatia / University North, Koprivnica, Croatia / Faculty of Management University of Warsaw, Warsaw, Poland / Faculty of Law, Economics and Social Sciences Sale - Mohammed V University in Rabat, Morocco / Polytechnic of Medimurje in Cakovec, Cakovec, Croatia; 2021. Pp. 87-95. [cited 2024 May 09] Available at: https://urn.nsk.hr/urn:nbn:hr:124:130545

A. Rogošić, "Examining the Threats to Compliance with the Accounting Ethics Principles", 73rd International Scientific Conference on Economic and Social Development - Sustainable Tourism in Post-pandemic World, Z. Baracskai, D. Vukovic and J. Janjusevic, Eds. Varazdin Development and Entrepreneurship Agency, Varazdin, Croatia / University North, Koprivnica, Croatia / Faculty of Management University of Warsaw, Warsaw, Poland / Faculty of Law, Economics and Social Sciences Sale - Mohammed V University in Rabat, Morocco / Polytechnic of Medimurje in Cakovec, Cakovec, Croatia, 2021. [Online] Available at: https://urn.nsk.hr/urn:nbn:hr:124:130545 [Accessed: 09 May 2024]

Metadata
Title (english)Examining the Threats to Compliance with the Accounting Ethics Principles
AuthorAndrijana Rogošić
EditorZoltan Baracskai
EditorDijana Vukovic
EditorJelena Janjusevic
Author's institutionUniversity of Split
Faculty of economics Split
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract (english)
Accounting ethics became an important issue worldwide due to many recent accounting frauds and financial scandals. Financial reporting quality must be high (containing accounting information that is unbiased, relevant, complete, and correct) so that financial statements could be reliable to all stakeholders. Financial reporting quality can be jeopardized if professional accountants act in an unethical manner. Therefore, the ethics of accountants is of public interest since it has a wide effect. The various circumstances (professional activities, interests, and relationships) in which accountants work might create threats to compliance with the fundamental accounting principles. In order to avoid various ethical dilemmas, professional accountants should consult The International Code of Ethics for Professional Accountants. This code provides a conceptual framework as well as guidelines that should be applied in order to identify, evaluate and address five types of threats (self-interest threat, self-review threat, advocacy threat, familiarity threat and intimidation threat). The purpose of this study is to determine the level of the exposure to the threats to compliance with the fundamental accounting principles. Another aim of the paper is to find out whether the exposure to these threats is related to gender, age and education level of professional accountants. An online questionnaire was used as a research instrument. Empirical research results indicate that some demographic characteristics such as age and gender are not related to the exposure to the threats. On the other hand, the education level can affect the level of exposure of professional accountants to the threats to compliance with the fundamental accounting principles.
Keywords (english)
Languageenglish
Publication typeScientific paper - Other
Publication statusPublished
Peer reviewPeer review - international
Publication versionPublished version
Publication title73rd International Scientific Conference on Economic and Social Development - Sustainable Tourism in Post-pandemic World
Numberingpp. 87-95
p-ISSN1849-7535
URN:NBNurn:nbn:hr:124:130545
Publication2021
ProjectNumber: IP-2020-02-9372
Title (croatian): Raščlamba determinanti kvalitete financijskog izvještavanja
Title (english): Disentangling Financial Reporting Quality
Acronym: DISFRQ
Leader: Željana Aljinović Barać
Jurisdiction: Croatia
Funding stream: IP-2020-02-9372
ConferenceTitle: 73rd International Scientific Conference on Economic and Social Development - "Sustainable Tourism in Post-pandemic World"
Location: Dubrovnik, Croatia
Start date: 2021-10-21
End date: 2021-10-22
Assembly type: Lecture
Type of resourceText
PublisherVarazdin Development and Entrepreneurship Agency, Varazdin, Croatia / University North, Koprivnica, Croatia / Faculty of Management University of Warsaw, Warsaw, Poland / Faculty of Law, Economics and Social Sciences Sale - Mohammed V University in Rabat, Morocco / Polytechnic of Medimurje in Cakovec, Cakovec, Croatia
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2021-12-14 18:14:05