The Value Dimension, Realistic Challenges, and Practical Pathways of Accounting Professional Ethics: An Empirical Analysis Based on Misconduct Cases

Abstract

Accounting professional ethics is the foundation for the existence and development of the accounting profession and a crucial cornerstone for maintaining the order of the market economy. This papers core essence is condensed into the professional pursuit of integrity as the foundation, standards as the guideline, dedication to responsibilities, and maintaining integrity while innovating. Based on the context of high-quality economic development in the new era and the digital transformation of the accounting industry, this paper takes the "Three Adherences and Three Observances" proposed in the 2023 "Accounting Personnel Professional Ethics Norms" as the core framework. This paper comprehensively utilizes literature research, typical case analysis, and comparative research methods to systematically explain the theoretical connotation and contemporary value of accounting professional ethics. Through in-depth analysis of six typical cases of accounting misconduct both domestically and internationally, this paper accurately identifies multiple root causes such as the decline of personal integrity, failure of internal corporate controls, and lack of industry supervision. Finally, from the four dimensions of personal self-discipline, corporate cultivation, industry guidance, and regulatory strengthening, a targeted and operable system of practical pathways is constructed. The research aims to provide theoretical support and practical reference for solving the dilemmas in the construction of accounting professional ethics, enhancing the credibility of the industry, and preventing systemic financial risks, thereby assisting the accounting industry in achieving healthy and sustainable development amidst the wave of digitalization and intellectualization.