In 2001, the largest corporate bankruptcy of Enron was revealed when it was discovered that the crimes occurred against some well-planned regulatory activities, such as accounting fraud and corruption. In addition, today, Enron is often seen as a good example of companies that are bad (Kennedy, 2004). Therefore, the auditing profession has started to focus more on ethics due to corporate scandals, both locally in any country as well as internationally in bodies of international accounting. Such scandals have resulted in the auditors’ trustworthiness and objectiveness being questioned by many financial statement users (Flint, 2005).