Research Paper
University of Wollongong
Research Online
Faculty of Business - Accounting & Finance Working Papers 1992 Faculty of Business
Ethical Issues and Practising Accountants' Perceptions of the Code of Ethics: Some Malaysian Evidence
L. C. Choo
University of Malaya
Publication Details
This working paper was originally published as Choo, LC, Ethical Issues and Practising Accountants' Perceptions of the Code of Ethics: Some Malaysian Evidence, Accounting & Finance Working Paper 92/36, School of Accounting & Finance, University of Wollongong, 1992.
Research Online is the open access institutional repository for the University of Wollongong. For further information contact the UOW Library: research-pubs@uow.edu.au
UNIVERSITY OF WOLLONGONG
DEPARTMENT OF ACCOUNTANCY
ETIDCAL ISSUES AND PRACTISING ACCOUNTANTS' PERCEPTIONS OF THE CODE OF ETIDCS: SOME MALAYSIAN EVIDENCE by Lim Chui Choo Department of Accounting University of Malaya Kuala Lumpur, Malaysia
June 1992
WORKING PAPER NO. 36
1
ETIllCAL ISSUES AND PRACTISING ACCOUNTANTS' PERCEPTIONS OF THE CODE OF ETIDCS: SOME MALAYSIAN EVIDENCE by Lim Chui Choo Department of Accounting University of Malaya Kuala Lumpur, Malaysia
ABSTRACT
This study attempted to provide some empirical evidence of the ethical issues and
conflicts faced by practitioners and to gauge their perceptions on the relevance and usefulness of the Malaysian Institute of Accountants (MIA) Code of Ethics as a guide to ethical behaviour. The results showed that a majority of respondents agreed that the Code helped them to be more aware of ethical concerns in their work and decisions, and that it also enhanced public confidence and professional image besides improving intraprofessional relationships. No significant relationship was seen by respondents between the Code and a firm's competitive position. Rules on advertising and fees were singled out particularly by respondents from the big firms as restricting the growth
Research Online
Faculty of Business - Accounting & Finance Working Papers 1992 Faculty of Business
Ethical Issues and Practising Accountants' Perceptions of the Code of Ethics: Some Malaysian Evidence
L. C. Choo
University of Malaya
Publication Details
This working paper was originally published as Choo, LC, Ethical Issues and Practising Accountants' Perceptions of the Code of Ethics: Some Malaysian Evidence, Accounting & Finance Working Paper 92/36, School of Accounting & Finance, University of Wollongong, 1992.
Research Online is the open access institutional repository for the University of Wollongong. For further information contact the UOW Library: research-pubs@uow.edu.au
UNIVERSITY OF WOLLONGONG
DEPARTMENT OF ACCOUNTANCY
ETIDCAL ISSUES AND PRACTISING ACCOUNTANTS' PERCEPTIONS OF THE CODE OF ETIDCS: SOME MALAYSIAN EVIDENCE by Lim Chui Choo Department of Accounting University of Malaya Kuala Lumpur, Malaysia
June 1992
WORKING PAPER NO. 36
1
ETIllCAL ISSUES AND PRACTISING ACCOUNTANTS' PERCEPTIONS OF THE CODE OF ETIDCS: SOME MALAYSIAN EVIDENCE by Lim Chui Choo Department of Accounting University of Malaya Kuala Lumpur, Malaysia
ABSTRACT
This study attempted to provide some empirical evidence of the ethical issues and
conflicts faced by practitioners and to gauge their perceptions on the relevance and usefulness of the Malaysian Institute of Accountants (MIA) Code of Ethics as a guide to ethical behaviour. The results showed that a majority of respondents agreed that the Code helped them to be more aware of ethical concerns in their work and decisions, and that it also enhanced public confidence and professional image besides improving intraprofessional relationships. No significant relationship was seen by respondents between the Code and a firm's competitive position. Rules on advertising and fees were singled out particularly by respondents from the big firms as restricting the growth