CGA加拿大注册会计师Evidence of Ethics

　　1993年，为了帮助和促进会计行业在中加两国的发展，培养下一代会计师，以促进全球会计事业的发展，CGA在加拿大国家发展署的资助下进入中国，并在这期间逐渐热门，高顿网校小编为想要了解Evidence of Ethics的同学介绍一下：
 

　　Several recent studies and surveys provide evidence that ethical concerns are, indeed, now one of the key drivers of corporate strategy.
 

　　For example, one of the latest surveys by the Business Roundtable Institute for Corporate Ethics in the United States found that the business community is preoccupied with five corporate ethics issues:
 

　　1) regaining the public trust;

　　2) effective company management in the context of today’s investor expectations;

　　3) ensuring the integrity of financial reporting;

　　4) fairness of executive compensation; and

　　5) ethical role-modelling of senior management.
 

　　Most of the CEOs polled believed that standards for corporate ethics had risen and many indicated that, since 2002, their companies had made changes in how they handle ethics. Specific changes include: enhanced internal reporting, ethics hotlines, improved compliance procedures, and greater board oversight.
 

　　A late 2006 study carried out by CFO Asia Research Services and ACCA – which interviewed more than 160 CFOs in Asia – found that:
 

　　More than half the respondents believe they are responsible for promoting an ethical culture in their companies.
 

　　Many CFOs acknowledged that a good ethical culture has become a requirement in business, particularly for a company’s overall reputation and impact on a company’s brand.
 

　　Sixty per cent of the CFOs cited time and effort as the greatest barrier to establishing ethical best practices in their companies.
 

　　Juggling regulations and codes with the realities of doing business is a struggle.
 

　　More than half the respondents said their companies had processes in place to assess adherence to their ethics policies.
 

　　Blewitt said he was surprised that half the CFOs surveyed believed the 2002 Sarbanes-Oxley Act had a positive global effect on business ethics despite the red tape it created. Some respondents felt there should be an even more stringent ethical framework.
 

　　Blewitt also quoted an internal auditor respondent who said he actively welcomed Sarbanes-Oxley because, until its introduction, no one senior in his company had the time to speak to him, but now the board wants to receive regular reports from him on internal controls.
 

　　“Global shifts in standards are facilitating – and adding pressure to – the adoption of ethical practice everywhere,” the CFO Asia study concluded. “The convergence or harmonization with International Accounting Standards has been a positive step towards uniformity and improved controls in territories such as Hong Kong, Malaysia, and Singapore. These accounting reforms have been accompanied by new ethical codes.”
 

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