The role of accounting and auditing in the fight against corruption and money laundering The role of ethics and behavior of the accounting and auditing profession in reducing the phenomenon of financial and administrative corruption

Document Type : Original Article

Authors

1 Lecturer (A) Economic Analysis, Mohamed Boudiaf University - Al-Messila - Algeria

2 PhD in Accounting, Mohamed Boudiaf University - Al-Messila- Algeria

Abstract

The Accounting profession and the auditing it pass , by a moral crisis which it caused by a special intersts  with a clearly picture  on a large part from the business sector , as it considering the publics confidence in the quality of services in which it offered by the accounting profession and auditing as an important factor in its success, and to destabilize this confidence it make sincerity of financial lists (financial statements ) useless and empty of a real meaning .

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