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IESBA: Report on Organizational Culture and Behavior
- 30 May 2025
- Ethics and Professionalism
- South African Accounting Academy
Summary:
The International Ethics Standards Board for Accountants (IESBA) has published a report on Organizational Culture and Behavior: A Synthesis of Academic Literature.
Article:
The IESBA has commissioned this report as part of their IESBA Firm Culture and Governance project.
This report defines culture and ethical culture, a subset of organisational culture that shapes ethical or unethical behaviour. Further, it provides theoretical and research insights on the formal and informal components of ethical culture, as well as its impact on ethical behaviour.
Approved by the IESBA in December, 2024 and commencing in 2025, the Firm Culture and Governance Project aims to develop a culture and governance framework that promotes, supports and reinforces a high standard of ethical behavior by a firm's leadership, other partners, and staff across all of the firm’s services, thereby helping the firm develop a reputation as a highly ethical firm, mitigate the risks of unethical behavior and strengthen public trust and confidence in all of its services.
Click here to download the 8-page Report:
https://ifacweb.blob.core.windows.net/publicfiles/2025-04/IESBA%20FCG%20Academic%20Report.pdf
Relevance to Auditors, Independent Reviewers & Accountants:
- As an accountant, auditor and independent reviewer, you need to comply with International Code of Professional Conduct.
- Failure to adhere to the Code may lead to disciplinary action.
- Auditors, Independent Reviewers and Accountants should be aware of the latest publications by regulators and standard-setters, e.g. IESBA.