Study of Accounting Professional Ethics and Quality of Accounting Information

The quality of accounting information has relationship with conditions, accounting systems, etc. and people often ignore an important factor-accounting professional ethics. It is one of the social regulations that can guide and restrict accounting behavior; and it has much to do with the quality of accounting information. The present conditions of the quality of accounting professional ethics in China are not as good as expected. It is urgent to rebuild accounting professional ethics, which will help a lot in improving the quality of accounting information.