ACCOUNTING ETHICS AND ITS IMPOTANT ROLE FOR REDUCTION OF ACCOUNTING FRAUD AN EMPIRICAL IN HANOI

Abstract

Viet Nam is in the process of integrating in the international economic. Especially, Viet Nam becomes members of The World Trade Organization (WTO). Thus, there are many opportunities as well as threats for companies. Along with new economic, Vietnam's accounting system has been profoundly modified to approach and integrated the principles, practices and common standards of the world. In recent year, many accounting frauds have occurred; they have great affect on the economic. Thus, the objective of the research is to analyze the importance of accountants and auditors in accounting fraud, and to find the solution to reduce accounting fraud.