المشاكل التي تواجه المحاسبين المهنيين لتطبيق أخلاقيات مهنة المحاسبة في اليمن : دراسة ميدانية في محافظة عدن

الملخص EN

This study aims at identifying the problems which face professional accountants while applying the ethics of accounting profession in Yemen (Aden).

The most important results: The international standards of accounting profession ethics that issued by IESBA which regulate the conduct and ethics of the accounting profession are not consistent with the environment of accountants in Yemen.

Further, the study notes that there are no local bodies and professional organizations to supervise the process of regulating the need to adhere to these standards.

the study recommends The need to apply appropriate legal penalties against violators to protect the rights of others and prevent manipulation and fraud and protect the profession from them; lastly, The Yemeni Accountants Association should activate its role in spreading awareness.