1.
Extent of Implementation of a Formal Ethical Code of Conduct: Basis for Crafting an Intervention Program in Oras Accounting Services: Vol.4, No.1. AASgBCPJMRA. 2024;4(1). Accessed December 10, 2025. https://ojs.aaresearchindex.com/index.php/aasgbcpjmra/article/view/13770