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Volume :17 Issue : 1 2010      Add To Cart                                                                    Download

Awareness Scale of the Jordanian Auditors for Normative Professional

Auther : Ahmed H. Gomaa

The present study sought to measure the awareness scale of normative professional ethical commitments (NPEC), for a sample drawn from auditors in Jordan. Results showed that the Jordanian auditors are compliance of NPEC. The highest scale of awareness of independent variable is the integrity and objectivity, the professional competence, the confidentiality, the activities incompatible with the practice of public accountancy, the publicity, advertising and solicitation, the resolution of ethical conflicts, the relations with other professional accountants in public practice, cross border activities, the clients monies, the professional competence and responsibilities regarding the use of non- accountants and finally the variable of the tax practice.

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Nov 19, 2019

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