Institute of Chartered Accountants of India Essays

2.0 LITERATURE REVIEW 2.1 Integrity Indistinct definition of integrity is still debatable. The concept of integrity is still not clear though it is being discussed widely (Trevinyo-Rodriguez, 2007; Palanski & Yammarino, 2007). The term of integrity is derived from the Latin term integer which means wholeness and completeness. Integrity is the consistency of an acting entity’s words and actions (Palanski & Yammarino, 2007). Trevinyo-Rodriguez (2007) also defined integrity as the bridge between

Introduction Professional accountants have a key role in keeping, auditing and inspecting the financial records of individuals or business concerned and preparing the financial and tax reports. It has a unique characteristic which includes the public interest. Whilst acting in the public interest, a professional accountant has certain rules or code to act in accordance with. Ethical behavior is inherent in the practice of accounting due to responsibilities the profession has toward serving clients

INTRODUCTION Fundamental rights which are guaranteed under Article 20(2) of Constitution of India incorporates the principles of “autrefois convit” or double jeopardy which means person not to be punished twice for the same offence. Doctrine against Double Jeopardy is embodies in English common law maxim ‘nemo debet bis vexari, si constat curice quod sit pro una iti eadem causa” (no man shall be punished twice, if it appears to the court that it is for one and the same cause). It also follows the