The Accounting and Finance Ethics Special Interest Group is a community of academics and accounting professionals who share an interest in furthering research and scholarship related to ethical issues in accounting.

We aim to encourage and support research and scholarship in accounting ethics, by providing academics and practitioners with opportunities to collaborate.



  • Providing an online network of academics and practitioners interested in furthering research and scholarship in accounting ethics;
  • Communicating members’ research interests and new opportunities for research projects in accounting ethics;
  • Encouraging the presentation of papers in accounting ethics at the annual ABEN conference, and their subsequent development into journal publications;
  • Meeting in person once per year (either before or after the ABEN conference) to discuss opportunities for research collaboration and engagement with the accounting profession.

Research Areas

A sample of potential areas of research includes:

  • The ‘public interest’, and how this interacts with the principles of the accounting profession
  • The factors that contribute to professional scepticism
  • The nature of ‘moral courage’, and its relevance for accountants
  • The relationship between objectivity and independence
  • The utility of principles and rules in the ethics infrastructure of the accounting profession

Membership inquiries: There is no membership fee. If you would like to become a member of the ABEN Accounting Ethics Special Interest Group, please contact the convenors of the SIG.

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