BUSINESS ETHICS In the past there have been several cases in the business environment related to the practices of accountants and auditors who have violated the trust and confidence of public. A numbe

BUSINESS ETHICS In the past there have been several cases in the business environment related to the practices of accountants and auditors who have violated the trust and confidence of public. A numbe

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BUSINESS ETHICS

In the past there have been several cases in the business environment related to the practices of accountants and auditors who have violated the trust and confidence of public. A number of researches have been conducted to find the potential factors resulting in unethical, biased or inappropriate decision making and judgments by the professionals. The aim of this paper is to review two academic articles and conclude on the reliability of the claims and assertions made by the authors. The research paper of Pflugrath, Martinov-Bennie &ump; Chen (2017) aims to analyze the impact of organizational codes of ethics on the accountants’ and auditors’ judgments and professional decisions making skills.

The research is conducted on a sample of 112 professional accountants and auditing students and resulted in indicating that the codes of ethics positively influence the judgments of professional