Abstract
The issues of ethics in accounting are not considered enough by the practitioners and academicians. However, accounting fraud continues to increase day by day. When we look at the accounting literature, we see that the researches about ethics increase the popularity. In this study, ethical codes were introduced in accounting and then current articles were examined.
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According to the Association of Certified Fraud Examiners (ACFE), occupational fraud includes asset misappropriation (e.g., fraudulent billing, payroll fraud, and expense reimbursement fraud), corruption , and fraudulent financial reporting (i.e., intentional manipulation of reported information, either its content, or its form, or both).
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Çalıyurt, K.T. (2019). Introduction: Why Do We Need to Discuss on Ethics, Sustainability in Accounting. In: Çalıyurt, K. (eds) Ethics and Sustainability in Accounting and Finance, Volume I. Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application. Springer, Singapore. https://doi.org/10.1007/978-981-13-3203-6_1
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