More examples. 1  She rubbed sun lotion over her entire body. 2  With the back of his hand, he rubbed the stubble on his chin. 3  He rubbed his hand despairingly over his face.  The strap had rubbed against his skin and caused 1  irritation. The shoe had rubbed a raw place on her heel.
We argue that cross-country differences in accounting quality are likely to remain following IFRS adoption because accounting quality is a function of the firm's overall institutional setting, including the legal and political system of the country in which the firm resides.
Integrity. Integrity is an important fundamental element of the accounting profession. Integrity requires accountants to be honest, candid and forthright with a client&amp;rsquo;s financial information. Accountants should restrict themselves from personal gain or advantage using confidential information.he American Institute of Certified Public Accountants (AICPA) is a professional organization responsible for developing professional accounting ethical values. The AICPA requires professional accountants to act responsibly when engaging in accounting services and reviewing sensitive financial information.