Major accounting frauds of the last decades and the need for ethical judgement

Erhan, Lica; Șargarovschi, Vlada; Straistă, Sanda

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dc.contributor.author	Erhan, Lica
dc.contributor.author	Șargarovschi, Vlada
dc.contributor.author	Straistă, Sanda
dc.date.accessioned	2020-09-25T12:51:13Z
dc.date.available	2020-09-25T12:51:13Z
dc.date.issued	2019-03-15
dc.identifier.isbn	978-9975-75-950-2
dc.identifier.uri	${dspace.ui.url}/handle/1234567890/554
dc.identifier.uri	http://irek.ase.md:80/xmlui/handle/1234567890/554
dc.description	ERHAN, Lica, ȘARGAROVSCHI, Vlada, STRAISTĂ, Sanda. Major accounting frauds of the last decades and the need for ethical judgement. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: culeg. de articole șt.: conf. șt. intern., 15 martie 2019. Ed. a 3-a. Chişinău: ASEM, 2019, pp. 121-124. ISBN 978-9975-75-950-2.	en_US
dc.description.abstract	The aim of this article is to explain and focus on the need for ethical judgement in accounting through analysing the accounting frauds of the last decades. Accuracy and transparency are of major necessity when aiming to omit such cases, so the accountant profession should provide high standards services. In response to that, this article takes a look on several examples, their correspondent accounting environment and draws the conclusion that ethics awareness should be risen among worldwide accounting. JEL: M40; G10	en_US
dc.language.iso	en	en_US
dc.publisher	ASEM	en_US
dc.subject	accounting	en_US
dc.subject	ethical judgement	en_US
dc.subject	frauds	en_US
dc.title	Major accounting frauds of the last decades and the need for ethical judgement	en_US
dc.type	Article	en_US