الأزمة المالية العالمية هل هي أزمة معايير محاسبيه وتدقيقية أم أخلاقيه

Abstract

Advantage of the business environment continued development in various financial transactions which gave it high levels of challenge and complexity, and financial collapses sudden lack of commitment to standards of ethics and rules of professional conduct had a direct impact on the weakening confidence in accounting and accountants in particular, and some interested in the accounting profession as one of the causes of the crisis , so research aims to find out the causes of financial crises and its impact on the accounting profession, The research problem was there weakness in the accounting and auditing standards and laws of the profession led to the emergence and the emergence of the global financial crisis, or is there a weakness in the moral in applying those standards, leading to the reliability of such data by the beneficiaries, whether that was internal or external and the emergence of financial crises in various parts of the world....