مدى تأثير معايير السلوك الأخلاقي المحاسبي على نزاهة الممارسة المهنية بالتطبيق على مجلس تنظيم مهنة المحاسبة و المراجعة بالسودان

Abstract EN

This study aimed to identify the impact of the standards of ethical accounting behavior on the integrity of professional practice in Sudan, in order to achieve its objectives, the study used a questionnaire as a tool for data collection from the study sample members who were randomly selected, and consisted of (100) employees of the Council for Regulating the Accounting and Auditing Profession in Sudan, whereas 80 questionnaires were retrieved from the total distributed ones achieving a retrieval rate of (80%), after which the data was statistically analyzed using the Statistical Package for Social Sciences Program (SPSS).

The study used the descriptive analytical approach, while the study problem focused on a number of questions, the most important of which include: How does independence as one of the standards of ethical behavior affect the integrity of the professional practice of accounting? To what extent does the professional competence of the standards of ethical conduct affect the integrity of professional practice? The study most important results include the existence of a positive impact of independence as one of the standards of ethical behavior on the integrity of the professional practice of accounting in Sudan.

Moreover, the commitment to integrity as one of the standards of ethical behavior leads to improvement in the professional integrity of the accounting practice.

The study most important recommendations call for the necessity of the commitment ofaccountants and auditors to standards of ethical behavior (independence, confidentiality, integrity, and professional competence).

Also, it recommended that the Council for Regulating the Accounting and Auditing Profession in Sudan should be obligated to develop standards of ethical behavior to conform to international standards.