Literature review on determinants of professional ethics for accountants and auditors

Abstract

Acting ethically is one of the most important requirements for accountants and auditors. This article is designed to systematize theories of professional ethics, and review research on determinants of professional ethics for accountants and auditors, particularly determinants of ethical decision-making. To achieve the objective, the author has read and conducted a review of the literature on determinants of professional ethics. In which determinants of the ethical decision-making include individual factors such as age, gender, work experience; and environmental factors such as professional ethical standards, corporate ethical values and national culture. The article provides references for regulatory agencies, organizations and businesses in the implementing measures to improve professional ethics in organizations, and guidance for future empirical studies on the topic of professional ethics in Vietnam.