e-journal

Flight of fantasy: writing a full proof “code” for ethics

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Purpose – The purpose of this paper is to portray the Code of Ethics in digital format, by using a
markup language like C#. to formulate code. Digitally executed, this should reduce in the audit
expectation gap.
Design/methodology/approach – Using wordplay the design consists of the technical formulation
of a piece of hybrid code written in the language C# but sourced from the Code of Ethics.
Findings – The programmer constructs the Revised Code of Ethics released by the International
Ethics Standards Board for Accountants (IESBA) of the International Federation of Accountants
(IFAC) in July 2009, in “code”, to ensure that it is free from errors.
Originality/value – This paper, utilizing wordplay, represents a unique attempt to write the Code of
Ethics in such a way that if executed by a computer it would be infallible to human judgement error,
hence reducing the expectation gap of auditing and assertions.

Keywords Code ofEthics, Computer language, Expectation gap, Error,Ethics, Programming languages,
Accounting standards

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Ketersediaan

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: Emerald Group., 2012

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 25 No. 5, 2012 pp. 927-928

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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