Fortalezas y debilidades del código de ética y su injerencia en la profesión contable en el Ecuador.

Abstract

This scientific article was focused on identifying which are the strengths of the current code of ethics in the accounting profession of Ecuador and, at the same time, on identifying which are the weaknesses of the same code of ethics, in order to be able to give recommendations. necessary that can help the code of ethics to be constantly applied in the professional life of a certified public accountant since there are currently, according to the investigation carried out, cases of accounting fraud carried out by the public accountant. All this was achieved through surveys carried out on a group of certified public accountants who are studying a Master's degree in Finance and Accounting at the Santiago de Guayaquil Catholic University. The surveys carried out allowed us to identify and list each of the strengths and weaknesses and at the same time be able to give recommendations to mitigate these weaknesses.