Olá,

neste link terá acesso ao Vade-Mécum e também ao Código de Ética dos Profissionais contadores do Brasil.

http://www.crcrs.org.br/download-de-livros/

Saudações!

This is the rules of professional conduct from the Province of Ontario, Canada

http://www.cpaontario.ca/Resources/Membershandbook/1011page2635.pdf

This is for the CGA in Canada

http://www.cga-canada.org/en-ca/standardslib/ca_ceproc.pdf

Olá Osmar,

muito obrigada pelas dicas. Foram realmente úteis.

Hello Arthur, 

Thanks for your help - it has been very usefull.

Best regards

There is an interesting piece, less academic to be found on

(Shortened URL: http://goo.gl/ThAor)

regards

Dear Helena I.B. Saraiva

Greetings,

Please find the attached file about your topic,

Best Regards

You may want to check Google Scholar "Ethics for Accountants". There are a number of good papers published in quality journals.

Most of the Pofessional Accountants are members of accounting bodies. Accountants get their membership after ensuring compliance to the respective code of conduct or code of ethics of the concerned body.. In Pakistan for instance most famous accounting body is Institute of Chartered Accountants of Pakistan (aka ICAP). For code of ethics of ICAP please visit http://www.icap.org.pk/e-center/epublications/code-of-ethics/

Hi Helena,

The following paper has a brief explanation on ethical behavior of the auditor which may assist your research:

"Unethical Behaviour among Malaysian auditors :An exploratory study"

There are the IFAC code of ethics available on their web. All member bodies are obliged to comply as minimum requirement. 

You can consult recently formulated ICMAP code of ethics, it contains some background as well. 

Hi Helena,

I have recently published an article looking at professional accounting ethics from a virtue ethics perspective ('After Virtue and accounting ethics', published online at the Journal of Business Ethics, DOI: 10.1007/s10551-016-3018-9). You may find it useful, and if you look through the list of references you will find a number of articles that have examined this from various perspectives. Edward Ketz has also authored a 4-volume book series on Accounting Ethics which is good if you can get hold of it.

https://www.academia.edu/4131740/25_Code_of_Ethics_for_Professional_Accountants_short_notes

Hello Helena 

Here is a website with several short notes of Code of Ethics

Hope you find it useful.

Best Regards

Devi

Thank for your help, both Andrew andDevi.

I sinceerly apreciate it.

Best Regards

 Mohd Nazli Mohd Nor , Faris Alshubiri; Ahmed Mohsen Al-Baidhani , Pir Qasim Shah, Waqar Khan  and my friend Erick Outa, thanks very much for all your contributions. I really apreciate it.

Best Regards

Hi, this year a new book in the "Etica de las Profesiones" was launched - Etica de las Finanzas, that may cover some of your interests. Also I am attaching another article that could be of interest

https://www.edesclee.com/colecciones/etica-de-las-profesiones/%C3%A9tica-de-las-finanzas-detail

Article La dimensión ética de la actividad financiera

Hola Javier,

muchas grácias por tu contribucion.

Saludos

Hola Helena,

I also found this article on a model of relations among corporate accountant's perceptions of their ethical climate in their organization - not precisely your main topic, but maybe it could be useful.

Best regards

Article Ethical Climate, Social Responsibility, and Earnings Management

Greetings Helena,

I am sharing two links that I think are relevant.

All the best

http://ro.uow.edu.au/cgi/viewcontent.cgi?article=1001&context=accfinwp

http://www.ibimapublishing.com/journals/JEERBE/2012/405721/405721.pdf

 Hello Lubza Nihar,

Thank you very much for your contribution. Its also on the line of what I´m searching for.

Best regards.