Ethical perspectives in the application of IFRS: a critical analysis in the mining sector

This study focused on examining the importance of accounting ethics in the integrity and transparency of accountants, as well as the ethical challenges related to the adoption of International Financial Reporting Standards (IFRS). It was conducted through a comprehensive literature review and analysis of survey data. The findings highlighted the conclusive role of accounting ethics in ensuring confidence in financial reporting and fostering professional responsibility in the accounting field. In addition, a direct connection was identified between transparency in financial reporting and effectiveness in fraud prevention, as well as a correlation between the appropriate adoption of IFRS and regulatory compliance. It is concluded that, accounting ethics are necessary to promote responsible accounting practices and maintain the reliability of financial reporting.