The effect of ethical theory in its different dimensions on the measuring of faithful representation of the financial statements

Abstract

The research aims to explain the impact of the dimensions of the ethical theory in achieving faithful representation, as the results of the research indicate that the variable (ethical theory) has a link and influence on (faithful representation) by presenting the conceptual framework for both ethical theory, its dimensions, faithful representation, the importance of the dimensions of the ethical theory. (Ethical behavior, accountability, moral insufficiency, non -compensation) in achieving faithful representation. The researchers have concluded that ethics is a set of axioms, principles and rules that represent moral values ​​that we use in our lives in general and in the field of work where the ideal measure of ethical behavior is to diminish The moral theory has a major role in achieving faithful representation of the fully responsibility that the accountant finds in the direction of all practices that make his commitment to the ethics of the profession and thus financial lists in which the percentage of faithful representation is good. For accounting information, with the need to take the general qualities of the information that the specialized scientific references indicated in Ain Carding as general recipes for accounting information and encouraging studies that deal with the subject of ethics in its dimensions for the profession of the accountant and the auditor and the extent of its impact on the improvement of the economic situation of the country..