The author used qualitative analysis in the research. The researcher discussed how corporate scandals have increased prison sentences for accounting fraud. Since then, regulations impose ethical requirements. However, accounting professionals are looking for guidance on implementing the ethical framework. The author compared the collapse of the financial market to the collapse of civilization (p. 48). Accounting managers should follow their integrity to make the right choice. The financial scandals of the early 2000s demonstrated that unethical behavior of corporate management and audit firms destroys the ability of stands to function. The researcher indicated that ethical business practice is the only tool that will increase the company's ability to survive in the long run (pp. 48-49). The management team is responsible for the ethical behavior of employees and its consequences. Therefore, it is important to educate accounting professionals about the value of ethics, not the consequences (p.