El escepticismo científico en la construcción de la información financiera: Estado del conocimiento

Content Provider	Semantic Scholar
Author	Ruíz, Luz María Solano Santander, Bucaramanga
Copyright Year	2019
Abstract	This document presents an empirical investigation about the philosophical point of view, in front of facts that attempt against professional ethical conduct and skepticism in the construction of financial information. The observation of the moral conduct and the principle of independence of the Public Accountant, as depositaries of the public trust, has been questioned throughout history; due to financial scandals and millionaire bankruptcies, in which these professionals have not fulfilled their duty to watch over the economic interests of those who have placed their trust in them, despite being governed by Codes of Ethics. This leads to the organizations of accountants, society, companies and educational institutions join forces in order to enhance the training that from the family has been acquiring the professional. This dilemma leads us to question the following question: How to face the threats that the changes of the globalized world and of business, imply about the Public Accountant's skepticism? about its ethical and independence principles, distorting and compromising its professional practice in the construction of the information.
File Format	PDF HTM / HTML
DOI	10.33304/revinv.v14n2-2019001
Alternate Webpage(s)	http://www.udi.edu.co/revistainvestigaciones/index.php/ID/article/download/206/249
Alternate Webpage(s)	https://doi.org/10.33304/revinv.v14n2-2019001
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article