Ethical basis of the International Financial Reporting Standards (IFRS) / Alami Youssef and Ouezzani Mohamed Rachid

Similar to many other disciplines, accounting requires largely significant ethical knowledge and skills. Several studies have attempted to show the importance of ethics in the accounting profession. A popular issue is the accounting standards used by this profession, mainly the International Financi...

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Main Authors:	Youssef, Alami, Mohamed Rachid, Ouezzani
Format:	Article
Language:	English
Published:	Accounting Research Institute (ARI) & Faculty of Accountancy 2015
Online Access:	http://ir.uitm.edu.my/id/eprint/14335/ http://ir.uitm.edu.my/id/eprint/14335/1/AJ_ALAMI%20YOUSSEF%20MAR%2015.pdf

id	uitm-14335
recordtype	eprints
spelling	uitm-143352016-08-19T07:16:13Z http://ir.uitm.edu.my/id/eprint/14335/ Ethical basis of the International Financial Reporting Standards (IFRS) / Alami Youssef and Ouezzani Mohamed Rachid Youssef, Alami Mohamed Rachid, Ouezzani Similar to many other disciplines, accounting requires largely significant ethical knowledge and skills. Several studies have attempted to show the importance of ethics in the accounting profession. A popular issue is the accounting standards used by this profession, mainly the International Financial Reporting Standards (IFRS). Through a dialectical approach, we establish a content analysis of several articles of ethics' famous authors as well as the conceptual framework, IFRS content, and procedures used by the international accounting setter for the production and interpretation of standards. The results of this analysis enable us to identify the use of several principles, theories, and values of IFRS articulated by some authors and theorists of ethics. These international accounting standards are based on some theories of business ethics, particularly stakeholder and stockholder theories. Moreover, the IFRS use some ethical values of the capitalist society; such as equality, independence and security. These international accounting standards use several business ethics values, such as transparency, caution, confidence, respect, and honesty. Accordingly, several values and principles of ethics are implicitly present in the international financial and accounting standards. Accounting Research Institute (ARI) & Faculty of Accountancy 2015 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/14335/1/AJ_ALAMI%20YOUSSEF%20MAR%2015.pdf Youssef, Alami and Mohamed Rachid, Ouezzani (2015) Ethical basis of the International Financial Reporting Standards (IFRS) / Alami Youssef and Ouezzani Mohamed Rachid. Malaysian Accounting Review, 14 (1). pp. 1-24. ISSN 1675-4077
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
description	Similar to many other disciplines, accounting requires largely significant ethical knowledge and skills. Several studies have attempted to show the importance of ethics in the accounting profession. A popular issue is the accounting standards used by this profession, mainly the International Financial Reporting Standards (IFRS). Through a dialectical approach, we establish a content analysis of several articles of ethics' famous authors as well as the conceptual framework, IFRS content, and procedures used by the international accounting setter for the production and interpretation of standards. The results of this analysis enable us to identify the use of several principles, theories, and values of IFRS articulated by some authors and theorists of ethics. These international accounting standards are based on some theories of business ethics, particularly stakeholder and stockholder theories. Moreover, the IFRS use some ethical values of the capitalist society; such as equality, independence and security. These international accounting standards use several business ethics values, such as transparency, caution, confidence, respect, and honesty. Accordingly, several values and principles of ethics are implicitly present in the international financial and accounting standards.
format	Article
author	Youssef, Alami Mohamed Rachid, Ouezzani
spellingShingle	Youssef, Alami Mohamed Rachid, Ouezzani Ethical basis of the International Financial Reporting Standards (IFRS) / Alami Youssef and Ouezzani Mohamed Rachid
author_facet	Youssef, Alami Mohamed Rachid, Ouezzani
author_sort	Youssef, Alami
title	Ethical basis of the International Financial Reporting Standards (IFRS) / Alami Youssef and Ouezzani Mohamed Rachid
title_short	Ethical basis of the International Financial Reporting Standards (IFRS) / Alami Youssef and Ouezzani Mohamed Rachid
title_full	Ethical basis of the International Financial Reporting Standards (IFRS) / Alami Youssef and Ouezzani Mohamed Rachid
title_fullStr	Ethical basis of the International Financial Reporting Standards (IFRS) / Alami Youssef and Ouezzani Mohamed Rachid
title_full_unstemmed	Ethical basis of the International Financial Reporting Standards (IFRS) / Alami Youssef and Ouezzani Mohamed Rachid
title_sort	ethical basis of the international financial reporting standards (ifrs) / alami youssef and ouezzani mohamed rachid
publisher	Accounting Research Institute (ARI) & Faculty of Accountancy
publishDate	2015
url	http://ir.uitm.edu.my/id/eprint/14335/ http://ir.uitm.edu.my/id/eprint/14335/1/AJ_ALAMI%20YOUSSEF%20MAR%2015.pdf
first_indexed	2023-09-18T22:51:23Z
last_indexed	2023-09-18T22:51:23Z
_version_	1777417567539822592

Ethical basis of the International Financial Reporting Standards (IFRS) / Alami Youssef and Ouezzani Mohamed Rachid

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