The impact of Accounting and Audit Profession Ethics on the Reliability of Financial Reports with reference to Sudanese auditors

Abstract

The reliable financial information plays an important role in economic and social development. The aim of this study is to examine the impact of accounting and auditing profession ethics on the reliability of financial reporting with particular reference to Sudanese auditors. The data has been collected through a well-structured questionnaire is designed and will be distributed to a randomly chosen sample of who working in auditing field. Descriptive and inferential statistics were used to generalize the results and conclude the findings. The results suggested that existence of accounting and auditing profession ethics guidance renders legal and compulsory guides with clear punishments contributes in rendering data with credibility, also shown that there is a great importance for teaching accounting and auditing profession ethics for the accounting and auditing students