Analysis of perceptions of auditors/chartered accountants’ on selected Indian accounting standards

Viswanathan, B, Joseph, R, Thomas, P and Elumalai, S (2015) Analysis of perceptions of auditors/chartered accountants’ on selected Indian accounting standards. International Journal of Basic and Applied Sciences, 4 (4). pp. 340-347. ISSN 2227-5053

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Abstract

Indian accounting standards are not only principle based but also based on users’ perceived ethical notions on professional ethics and compliance with professional code of conduct that are issued by the Institute of Chartered Accountants of India (ICAI).Codes of conduct for accountants give guidelines for proper behavior in the profession. The present study attempts to understand the perceptions of practicing auditors and professional Chartered Accountants (CAs) on the Indian accounting Standards and adherence to the professional code of conduct issued by the ICAI. The study is based on a survey conducted among a sample of qualified CAs. On the basis of the findings, the study concluded that ethical accounting standards are fundamentally necessary for accountants to produce quality financial reports free from material misstatements.

Affiliation: Skyline University College
SUC Author(s): Joseph, R
All Author(s): Viswanathan, B, Joseph, R, Thomas, P and Elumalai, S
Item Type: Article
Uncontrolled Keywords: Accounting Standards; Auditor’s Perception; Code of Conduct; Ethical Code; Professional and Practicing Accountants.
Subjects: A Business and Management > AH Finance
Divisions: Skyline University College > School of Business
Depositing User: Mr SUC Library
Date Deposited: 08 Jun 2022 08:04
Last Modified: 08 Jun 2022 08:04
URI: https://research.skylineuniversity.ac.ae/id/eprint/382
Publisher URL: https://doi.org/10.14419/ijbas.v4i4.4946
Publisher OA policy: https://v2.sherpa.ac.uk/id/publication/29060
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