AN URGENT NEED OF ETHICAL EDUCATION FOR

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Impact Factor.1.14:Mayas Publication [ISSN: 2395-5929] UGC Jr. No. : 45308:Paper ID: 13170813AN URGENT NEED OF ETHICALEDUCATION FOR ACCOUNTANTS ANDAUDITORS IN INDIAPaper Recceived : 8th Aug 2017Paper Accepted : 20th Aug 2017Paper Published : 30th Aug 2017Reviewers : Dr.Rambabu GopisettiDr.M.MohamedDr.M. RAMACHANDRA GOWDAMrs.S.R. MADHAVIProfessor and Coordinator-MFA & MTTMDepartment of CommerceBangalore UniversityBangalore.Research ScholarDepartment of CommerceBangalore UniversityBangalore.Auditors and Accountants in India to mitigate CorporateAbstractScandals. For the purpose of study secondary data gical changes have challenged traditional idea ofbeen collected, processed and presented in the form oftables, figures and Interpreted accordingly.professional practice by accountants and auditors. Ethics isa code or moral system provides criteria for evaluatingright and wrong.Keywords— Ethics, Auditors, Accountants, CorporateScams, Ethical Education.The high standard of ethical behavior is expected fromI. INTRODUCTIONProfessional like Accountants and Auditors. From twodecades lot of Corporate scams noticed in India BoforsIn competitive corporate world accounting andScam, Enron scandal, World Com scam, Tyco scandal,auditing profession is extremely important to beTelgi Scam, The Hawala Scandal, Harshad Mehta &Ketanethical in their practices due to the very nature ofParekh Stock Market Scam, Health south scandal, Freddietheir profession. The Professionals should maintainMac scandal, American International Group scandalconfidence of clients and ethical conduct. Ensuring(AIG), Lehman brothers scandal, Bernie Madoff scandal,highest ethical standards is important to a publicSatyam scandal, 2G Spectrum Scam, the UTI scam, C.R.Bhansali scam, Madhu Cora scam, Indian Coal AllocationScam, Wakf Board Land Scam, Commonwealth GamesScam and The Fodder Scamappears that corporateaccounting fraud is a major problem that is increasing bothin its frequency and severity.accountant as well as to an accountant in business.Both public accountants and accountants in businessare in a fiduciary relationship, former with the clientand latter with the employer. In such a relationship,they have the responsibility to ensure that their dutiesare performed in conformity with the ethical values ofThe Primary cause of all frauds started fromAccountants and Auditors as failure ofIt4fgcorporategovernance. Initially start out small with the perpetratorthinking that small changes here and there would not tiality, and the commitment to the publicinterest before one‗s own. The recent fall of thea big difference but eventually growing in two million whitecompany SATYAM and the role played by itsElephant in the room. In this context a need has been longAuditor and auditing committee, has buzzed an alarmfelt to Study an Urgent need of Ethical Education forin the Indian capital market. It has resulted intoEmperor International Journal of Finance and Management Research [EIJFMR]Page 64

Impact Factor.1.14:Mayas Publication [ISSN: 2395-5929] UGC Jr. No. : 45308:Paper ID: 13170813shaking the confidence of the public investing in thehad taken place in the world affecting the credibilitystock market. It has led to drastic declines in shareof the accounting profession. These corporateprices and substantial financial losses to minorscandals have placed in doubt the effectiveness ofshareholders.havecontemporary accounting, auditing and corporateacknowledged primary cause of these scandals asgovernance practices, for which accountants arefailure of corporate governance. In recent years, fraudresponsible. Thus, the ethical code of conduct ishas emerged as one of the biggest areas of not justclosely linked with the accounting and auditingfinancial loss for companies and banks resulting inprofession. Hence, we can say that the ethics hasbillions of dollars of loss worldwide, but also a lossbecome an essential part for accountants and auditof data and reputational brand image. Overall damageprofessionals. The ethics of a business is currently aand loss due to fraud can be staggering. But inmost important issue owing to sensational corporatetoday‘s technology-enabled world ofbusiness,scandals that had taken place in many countriesauditors are progressively relying on technology towhich are damaging to the economy and society.assist them in with auditing functions and auditorThese corporate scandals question the morality ofskills, theirbusinessmen in general and accountants in particular.Bothpublicandeffective use ofexpertsdimensions oftechnology, professional skills with ethical standards,Thecode of conduct in automated and novel methods ofcontributors in ethical standards of a business. Thesefraud mitigation or reduce or abuse the incidentalscandalssituations of corporate scandals in present businesscharacteristics of deeper problems and identified thatworld.improvement of ethical standards, adequacy ofProfessional Ethics is a comprehensive issuecovering all aspects of business or profession.Accounting includes accounting services and is oneof the jobs based on discipline in the world. Thisprofession is associated with one of the issues ofpeople in the society, property and assets of people.Ethical principles or ethics are defined in a set ofspiritual values and principles. All of us have such setof values although we don‘t know anything aboutthem. If accountants and auditors working in businessenvironment are not dependent upon centthetimesmainwerefinancial management, reporting mechanisms, auditquality and strengthening of governance regimes asmeans to improve public confidence in onsibility towards these areas, whose deficiencieshave led to corporate scandals and collapses. In thisperspective a need has been long felt to StudyImportance of Imparting Ethical Education toAuditors and Accountants is need of the hour in Indiato mitigate Corporate Scandals. .II. REVIEW OF LITERATUREethics, it has harmful effect for those trusting them.Thus, accounting professional ethics is of greatimportance for accountants and professional auditorsand those involved in auditing and accounting. Theprofessional ethics and its implications on role ofaccounting professionals and important issues inaccounting and auditing. Ethics has become a mosttopical issue of concern in accounting and auditing atpresent owing to the series of corporate scandals thatSarıoğlu (2002) Enron case observed in America in2001 and non-ethical operations of Arthur Andersenbeing one of the 5 biggest independent inspectioncompanies in the world known to approve all nonethical accounting transactions of this company andeven suggest itself have shown that ethical problemsabout the accounting profession recently should beexamined again.Emperor International Journal of Finance and Management Research [EIJFMR]Page 65

Impact Factor.1.14:Mayas Publication [ISSN: 2395-5929] UGC Jr. No. : 45308:Kırlıoğlu and Akyel(200430) Xerox, Dynegy,WorldCom, Global Crossing, Tyco International,QwestCommunicationsandPaper ID: 13170813Scope of the StudyThe study has been confined only to need ofAdelphiaImparting Ethical Education to Accountants andCommunications cases observed in America areAuditors for Mitigating Corporate Scandals in India.among the examples to be given for ethical problemsTo give suitable Suggestions to overcome theabout the accounting profession.loopholes in the Auditing Policies. The corporatescandals from 1990 to 2015 have been taken forÖzkol et al (2005) Professional ethics notion, used inthe meaning of acting as depending on ethical andprofessional principles in the profession and relatedactivities, is a matter which should be paid attentionin terms of that profession‘s gaining respect and trustfrom that society.detailed Investigation.Significance of the StudyThe New Government an urge of attracting moreForeign Direct Investments and encouraging ForeignInstitutional Investors to come and invest in NewGovernment Schemes like Smart city Projects, MakeÖzbirecikli (2009)Researched the progress whicheducational levels of members of accountingprofession follow from 1992 to 2009 in these studies.Following the research, he predicted that theeducational levels of members of profession willincrease more due to the obligation for being afaculty graduate at least which has been broughttoday when it increases in periods with legalIn India. It Increases Employment Opportunities,Improve Revenue Productivity, Increase CapitalFormation, Contribution to GDP, Economic Growthand Economic Development. From two decades lot ofcorporate scams noticed in India like Bofors Scam,Enron scandal, World Com scam to 2G SpectrumScam, the UTI scam, Commonwealth Games Scamand The Fodder Scam appears that corporateaccounting fraud is a major problem that is increasingamendments generally.both in its frequency and severity. Therefore need hasKısakürek and Alpan (2010) measured the reasonsbeen long felt to Study an Urgent need of Ethicalfor obeying the occupational ethical rules, causes ofEducation for Auditors and Accountants in India tonon-ethical behaviours and opinions about the ethicsmitigate Corporate Scandals in India.of members of accounting profession. According toResearch Methodologystudy results, the reasons why members of accountingThe research methodology used for the study isprofession in city of Sivas obey with the occupationalDescriptive and Analytical to be followed in researchethical rules are determined as societal pressure, theactivity starting from investigation to presentation. Itlevel of education received, supervision level of tradeincludes the research design, the Sources of data, theassociation,collection of data and the framework of bjectives of the Study1.To Study the various Corporate Scandals inIndia2.To understand the need of Ethical Educationfor Accountants and Auditors in India.Major Corporate Scandals in India1. Waste Management Scandal (1998) CompanyHouston-Basedpubliccompany What Happened 1.7 Billion in fakeearningsEmperor International Journal of Finance and Management Research [EIJFMR]Page 66

Impact Factor.1.14:Mayas Publication [ISSN: 2395-5929] UGC Jr. No. : 45308: How they did it Falsely increased unapproved loans, fraudulent stock sales,on balance sheetsMoney smuggled out PenaltiesFinedArthur Main players CEO Dennis Kozlowski &Former CFO Mark SwartzAndersen Company (Auditors) 7million.PenaltiesCEO,CFO were got 8-25 years inEnron corp.(2001)prison, & lawsuit 2.92billion to investors.Company Houston-Based Commodities, &5.Service Corporations. What happenedBillion,1000Shareholders lost 74Employeeslost inflated 1.4billion to meet stockholderbalance sheetsexpectationsMain players CEO Jeff Skilling and Former How he did it Allegedly told underlings toCEO Ken Lay, Arthur Andersenmake up numbers & transactions from 1996-Penalties Lay died & skilling got 24 years2003prison, Arthur found guilty for fudging Main players CEO Richard Scrushyaccounts. Penalties He was acquitted of all 36 countsof fraud & convicted of bribing to governorof Alabama leading to 7years prison.Company Telecommunications company,6. Freddie Mac Scandal (2003)What happened Inflated assets 11 billion, lost 30,000 jobs & 180 billion losses toinvestors? What happened Earnings numbers wereHow they did it Keep huge debts offNow MCI. Inc Company U.S based largest public healthcare companyWorldCom Scandal (2002) forced Tyco to payHealth South Scandal (2003)theirretirement accounts as well as jobsof company asbenefits.Arthur Andersen Company (Auditors)3.How they did it Siphoned money throughdepreciation time length for fixed assets Main Players CEO, Top Executives, and2.Paper ID: 13170813 Main Players CEO Bernie Ebbers PenaltiesCFOwasfired,backedmortgageWhat happened 5 billion in earnings weremisstated revenues with accounting practices Federallyfinancing giantHow they did it Underreported line costs bycapitalizing rather than expenses & inflatedCompanyHow they did itIntentionally misstated,understated earnings in books controllerresigned, CEO sentenced for 25 years forMain players President, CEO, Ex-CFO,Former senior VPs. fraud, filing false documents.Penalties 125 million in fines & the firingof president, CEO, Ex-CFO.4. Tyco scandal (2002) Company New jersey-based blue-chipsSwiss security systems 7. American International Group Scandal (2005) 500 millionMultinationalinsurancecorporationWhat happened CEO & CFO stole 150million & inflated company income by Company What happened Massive accounting fraud 3.9 billion, bid-rigging & stock pricemanipulationEmperor International Journal of Finance and Management Research [EIJFMR]Page 67

Impact Factor.1.14: Mayas Publication [ISSN: 2395-5929] UGC Jr. No. : 45308:How he did it Allegedly booked loans as revenues, & told traders to inflate AIG stockWhat happened Falsely boosted revenue by 1.5 billion pricePaper ID: 13170813How they did it Falsified revenues, margins Main players CEO Hank Greenberg& cash balances to the tune of 50 billion Penalties Settled with SEC 10 million inrupees.2003, 1.64 billion in 2006 with PFs CEO brother & Price water House auditorwas fired but faced no criminal charges. 8.Lehman Brothers Scandal (2008)PenaltiesRaju& his brother charged withbreach of trust, conspiracy, cheating & Company Global financial services firm What happenedHid over 50 billion inloans disguised as sales Main players Founder RamalingaRaju, hisHow they did it Created impressionfalsification of records. Released after CBIfailed to file charges on time.Scams andFraudsLehman had 50 billion more cash & 50LossSuffered(Amount)Scams and FraudsLossSuffered(Amount)billion less in toxic assets than it really didit. Main players Lehman executives, CompanyAuditors & Ernst & Young Penalties Forced into largest bankruptcy inUS history &Did not prosecute due to lackof evidence.9.Bernie Madoff Scandal (2008) Company Wall street investment firm What happened Tricked investors out of 64.8 billion through the largest PonziStock ExchangeScam(HarshadMehta)1991Fodder Scam(CharaGhotala)1992C. R. BhansaliScam (1995)Rs. 5,000CroreSatyam Scam(2008)Rs.10000CroreRs. 950Crore2G Spectrum Scam(2008)Rs.175000 CroreRs. 1,200CroreMadhu Cora Scam(2009)Stock ExchangeScam(KetanParekh)2001The UTI Scam(2001)Rs. 1,250CroreCommon WealthGames Scam (2010)Rs.4,800CroreUP food GrainsScam(2003)Rs.35,000CroreCoal BlackAllocationScam(2012)Karnataka WakfBoard Land Scam(2012)scheme How they did it Investors were paid returnsrather than from &HisfrankPenalties150 years in prison for Madoff plus 170 billion restitution. Friehling& frank gotprison.10.Satyam Scandal (2009) Rs.20,000 CroreAnticipated causes for conceding ethics inaccountingUnethical Pressure from the ManagementBerniedipascalli Rs.1,856BillionSourceGini. A.(2005). Case studies in Business Ethics ( 5th Edition)out of their own money & other investors Rs.4,000CroreRs.2,342CroreIn the era of cut-throat competition and theburden upon public companies to succeed at highlevels may place undue stress and pressure onaccountants who then manipulates Balance Sheetsand financial statements. The ethical issue for theseaccountants becomes maintaining true reporting ofcompany assets, liabilities and profits without givingCompany Indian IT Services Back-officein to the pressure Unethical accountants could easilyAccounting Firmalter company financial records and maneuvernumbers to paint false picture of company successes.This may lead to short-term prosperity, but alteredEmperor International Journal of Finance and Management Research [EIJFMR]Page 68

Impact Factor.1.14:Mayas Publication [ISSN: 2395-5929] UGC Jr. No. : 45308:Paper ID: 13170813financial records will ultimately spell the downfall ofAn accountant may face the ethical dilemma ofcompanies when the investigation or other agenciesreporting discovered accounting violations to thediscovers the fraud.competent authorities. While it is an ethicalAccountant as whistlebloweraccountant‘s duty to report violations the dilemmaAn accounting may face the ethical dilemma ofarisesinthe ramificationsofthereporting.reporting discovered accounting violations to theGovernment‘s investigation into the company‘sfinancial accounting standards board. While it is anfinancial records and infamous media reports causedethical accountant‘s duty to report such violations, theby an accounting scandal could cause the company‘sdilemma arises in the ramifications of the reporting.rapid decline and may lead to the layoff of thousandsGovernment review of company financial records andof employees. Executives and other corporate officersbad press caused by an accounting scandal couldcould also face criminal prosecution, leading to heavycause the company‘s rapid decline and may lead tofines and prison time.the layoff of thousands of employees. Executives andother corporate officers could also face criminalprosecution, leading to heavy fines and prison time.The Role of Accountants and Auditors inMitigating Corporate Scandals.In light of the various corporate scandalsThe effects of Greedmentioned the primary cause of all these frauds areGreed in the business and finance world leads tohappened with the notice of Accountants andshaving ethical boundaries and stepping aroundAuditors. Therefore a need has been long felt tosafeguards in the name of making more money. Aneducate the Important of Ethic in Corporate for longaccountant can never let the desire to earn a betterlife. The stakeholder has high trust, belief, confidenceliving and acquire more possessions get in the way ofon Accountants and Auditors. In order to protect theirensuring that he follows ethical guidelines forInterest, trust and confidence in the minds offinancial reporting. An accountant who keeps his eyesStakeholders the following points should be inculcateon his own bank account rather than on histo the Accountants and Auditors in India.company‘s balance sheet becomes a liability mission of Financial RecordsA corporate officer or other executive may ask All the Accountants and Auditors shouldaware of their legal and ethical responsibilities,Auditors should train and motivate employees ensurequality and soundness of ethical programmers. Ensure fair treatment to those who act asan accountant to omit or leave out certain financialwhistle blowers, This is perhaps the most importantfigures from a balance sheet that may paint theand sensitive issue. When sherron had raisedbusiness in a bad light to the public and its investors.questions at Enron, she was demoted. Similar fateOmission may not seem like a significant breach ofwould have met all those had followed sherron fairaccounting ethics to an accountant because it does nottreatment to whistle blowers is a basic necessity toinvolve direct manipulation of numbers or records.check fraud. It isre-assuring that two of three personsThis is precisely why an accountant must remainof the year, selected by the popular Time magazineethically vigilant to avoid falling into such a trap.were accountants from Enron and World Com whoEthically what is normally expected from anhad dared to blow the Whistle, however, needless toAccountant and also from an Auditor is desired allsay that the appreciation is much more needed fromthe times.within the company rather than outside.Emperor International Journal of Finance and Management Research [EIJFMR]Page 69

Impact Factor.1.14: Mayas Publication [ISSN: 2395-5929] UGC Jr. No. : 45308:The Principle of Integrity should be Paper ID: 13170813There are certain personal qualities thatpossessed by Professionals to adhere to honesty andclients and employers expect accountants to have.straight forwardness which discharging their duties.An example of this is personal morals and values.In additions to that avoid being involved in activitiesEthics, morals and values are closely relatedwhichtheconcepts, there are certain ethical rules thatorganizations, communicate adverse as well asaccountants are expected to abide by. If you becomefavorable information with those concerned, refusea CPA, violation of these ethical rules can result inany gift of favor which would could influence actionsthe loss of your license and/or legal action. Valuestaken or to be taken, refuse to get involved in anyand morals are your personal beliefs—the things thatactivitytheyou believe are right and wrong and what defines theachievement of an organizations objective, avoidpersonal and professional lines that you won‘t cross.conflicts and advise related parties on apparentKeep in mind that just because a situation that youconflicts which could arise in the future.encounter as an accountant violates your personal he Auditor should have Principle ofObjectivity to stick to their professional and financialvalues or morals, it may not be an ethical violation. The Professionals have needed to updatejudgment. They should not allow bias, conflictingtheir professional skills and knowledge from time tointerests or undue influence of others to override theirtime. This wills great influence on mitigating fraudsbusiness judgments. Communicate information fairlyby effectively doing in their job.and objectively in such a way that the communicationwith end user is complete and transparent. inaccountingandThe Auditors should have Professionalbehavior in accounting and Finance to comply withThe Professional should have Principle ofConfidentiality financialrelevant laws and regulation and avoid such actionswhich will result into discrediting the profession.management to refrain from disclosing confidentialIII. CONCLUSIONinformation related to their work. Such informationmay be however being disclosed to their subordinatesand cares should be taken that the latter maintainsconfidentiality. Ultimately most accountants must holdthemselves to the ethical standards they agreed touphold when they became accountants. An employeror client may put so much trust I the accountant thatthere is little to no system of checks and balances forthe accountants‘ work. Or accountants may findthemselves in a position where an employer or clientwho makes the final decision, but the accountants areunder an ethical obligation to not perform tasks thatthey know to be illegal. Accountant has to set theirown ethical and moral standards and hold themselvesaccountable for their actions.Recent corporate frauds and the outcry fortransparency and honesty in reporting have given riseto two outcomes. First, forensic accounting skillshave become very crucial in untangling d financial statements. Second, publicdemand for change and subsequent regulatory actionhas transformed CG scenario across the globe. Aspart of this research study, one of the key objectiveswas ―to understand the need of ethical education toprofessional auditors in the field of accounting andauditing of wider corporate sectors in the economy,The above scandals brought to light, once again, theimportance of ethics and its relevance to corporateculture. All kind of scandals/frauds have proven thatlack of Ethics in Professional so there is a need forgood conduct based on strong ethics, CorporateEmperor International Journal of Finance and Management Research [EIJFMR]Page 70

Impact Factor.1.14:Mayas Publication [ISSN: 2395-5929] UGC Jr. No. : 45308:Paper ID: 13170813Governance Needs to Be Stronger from AccountantsCity of Erzurum,International Journal of Businessand Auditors in order to mitigate Corporate Scam inand Social Science, October 2012Vol. 3 No. 20India.[6] SAKARYA.G and KARA.S (2010). ―Türkiye‘deProfessional accountants to the attention of theMuhasebe MeslekEtiğine Yönelik public interest and maintain the credibility of theMeslekaccounting profession in charge, the personal interestÜzerineBirshould not be considered above the public interest.SosyalveEkonomikAraĢtırmalarDergisi, Vol 12(18),Ethics in accounting education helps the accountantspp.57-72.identify the basic ethics principles that can be applied[7] Ali uyar and alihaydarGüngörmüş (2014)to action. General and specialized culture, achievedaccounting professionals‘ perceptions of ethicsthrough a process of permanent training andeducation evidence from turkey, Accounting andeducation,Management Information Systems, Vol. 12, No. 1,essentially modifiestheaccountingprofession. In carrying out the audit of financialAlanAraĢtırması‖,KMÜpp. 61–75, 2013.statements, auditors should comply with ssional bodies. Ethics is more of a norm or acertain code of conduct expected of a group ofindividuals or professional body.REFERENCES[1] Desti Kannaiah &N.S.Kumar (2009) An UrgentNeed for Ethics Education for Accountants, Issues inSocial and Environmental Accounting, Vol. 3, No. 1June 2009, pp. 88-94.[2] HadiKhani (2014) the Role of Professional Ethicsin Accounting and Audit, Indian Journal ofFundamental and Applied Life Sciences ISSN 2231–6345 (Online), 2014 Vol. 4 (S1) April-June, pp. 208215.[3] Ali uyar and alihaydarGüngörmüş (2014)accounting professionals‘ perceptions of ethicseducation evidence from turkey, Accounting andManagement Information Systems, Vol. 12, No. 1,pp. 61–75, 2013[4]VincentN.Onyebuchi(2011) Ethics inAccounting, International Journal of Business andSocial Science, Vol. 2 No. 10; June 2011[5] SelamiGüney (2013) the Problems and ounting Errors and Frauds A Model Practice inEmperor International Journal of Finance and Management Research [EIJFMR]Page 71

Satyam scandal, 2G Spectrum Scam, the UTI scam, C.R. Bhansali scam, Madhu Cora scam, Indian Coal Allocation Scam, Wakf Board Land Scam, Commonwealth Games Scam and The Fodder Scam appears that corporate accounting fraud is a major problem that is

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