Центральноазиатский журнал академических исследований 2-jild 10-son (2024) · 56–59-betlar
RESEARCH ARTICLE: EXAMINING AUDITOR ETHICS: THEORETICAL FRAMEWORKS AND IMPLICATIONS FOR BANK FAILURES
Nosirova, Mahliyobegim
Annotatsiya
The integrity of financial reporting and the ethical behavior of auditors are critical for the stability of financial institutions. This article explores the theoretical frameworks surrounding auditor ethics, particularly Kohlberg's stages of moral development and Agency Theory. Kohlberg's framework illustrates the evolution of moral reasoning and its impact on ethical decision-making, while Agency Theory underscores the importance of aligning the interests of auditors and stakeholders. The article also discusses the implications of these theories for understanding auditor ethics in the context of bank failures, emphasizing the necessity for robust ethical practices to prevent financial crises.
Audit ethics, Kohlberg's stages of moral development, Agency Theory, ethical decision-making, financial stability, bank failures.
Metadata manbasi: jurnal OAI-PMH arxivi · Sindex to'liq matnni saqlamaydi, manbaga havola beradi.