Exploring the Usefulness of Codes of Ethics in the Postmodern Era through Transmodernism: Evidence from an Internal Audit Professional Body


Panagiotis M. Kyriakogkonas


Kyriakogkonas P.M. 2017. Exploring the Usefulness of Codes of Ethics in the Postmodern Era through Transmodernism: Evidence from an Internal Audit Professional Body. Eastern European Business and Economics Journal 3(3): 223-244.


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This paper comes in a series of papers that base their research on ethics in the accounting profession, and more specifically, ethics of the internal audit. We base our arguments and methodology on a review conducted by Everett and Tremblay (2014) in order to make a constructive dialogue with Lehman (2014), Boyce (2014) and others. Our point of view tries to contribute to the general discussion, since we choose to analyze internal audit ethics through a transmodern approach within the postmodern world we already live in. Our purpose is through “thesis, antithesis and synthesis” approach to produce arguments that will promote research’s importance and eventually guide professional institution’s behavior and culture.



Ethics, Code of Ethics, Internal Auditing


JEL classification:

M19, M40, M49






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