Accounting Professional Ethics: A Driving Force for Corporate Reputation and Sustainability: A Review Study

The current research aims to study the compatibility of previous literature regarding of the accounting professional ethics (APE) as a driving force to enhance the reputation and sustainability of companies. The APE represent an important pillar in building honesty, ethics, excellence, and faith-related behaviour among accountants, as well as building the quality of financial information by establishing mechanisms and fundamental principles aimed at promoting desirable ethical behaviours and curtailing undesirable ethical behaviours. Consequently, the problem of the study has been formulated as a question that stipulates: "Is it possible to adopt the APE as a driving force to enhance the reputation and sustainability of companies?" The APE work to restrict accounting violations by activating the principles of desirable behaviours, directing efforts within the company to adhere to them and combat undesirable behaviours, Hence, the study discussed the individual differences between previous studies that dealt with the APE and its relationship to the company's reputation and sustainability, and on the basis of that, the study yielded several important results, the most significant of which highlighted that the APE serves as a driving force that enhances the company's reputation and sustainability by focusing on reinforcing the role through adherence to the standards of ethical behaviour of the accountant and mitigating threats that restrict the application of the APE. This aids in building the quality of information, reducing accounting manipulation, providing transparency and accurate disclosure of accounting information. Consequently, the study made several recommendations, the most important of which emphasised the necessity for companies to pay attention to the implementation of the APE as a fundamental criterion to improve their internal reputation and to apply sustainability standards in order to ensure the establishment of positive confidence in accounting within the company's operations, thus achieving the satisfaction and loyalty of the community in which it operates.