In the past, there have been several cases in the business environment related to the practices of accountants and auditors that violated the public trust. A number of research studies have been conducted to identify potential factors leading to unethical, biased, or inappropriate decision-making and judgments by professionals. The purpose of this article is to review two academic articles and conclude on the reliability of the claims and assertions made by the authors. The research article by Pflugrath, Martinov-Bennie & Chen (2007) aims to analyze the impact of organizational codes of ethics. on the judgment of accountants and auditors and their professional decision-making skills. The research was conducted on a sample of 112 accounting professionals and auditing students and indicated that codes of ethics positively influence the judgment of accounting professionals but do not affect the judgment of students. On the other hand, the article by Shafer, Morrid and Ketchand (2001) is based on the research of professional auditors and the impact of their personal values ​​on their ethical judgments and behavioral intentions. The study concluded that personal values ​​do not affect professional auditors' ethical considerations and judgments. However, knowledge and understanding of moral intensity impacts the judgment skills of professional accountants. Pfflugrath, Martinov-Bennie, and Chen (2007) conducted the study basing their discussion on the new International Standard on Quality Controls 1 (ISQC1). requirements for all accounting organizations and firms to implement policies and regulations that support the ethical and technical independence of the professional accountant...... middle of paper ...... it depends on the codes of ethics that are being established and exercised in the business environment and perceptions of moral intensity that affect auditors' judgment. There are other determinants, as the articles explain, such as client pressure and self-interest, which can affect the quality of judgments and decision-making in accounting and auditing, but it is not fair to ignore the two factors mentioned. Ethical judgment therefore depends on the application of codes of ethics that give auditors and accountants the autonomy to work in the best interests of the company and not at the discretion of the client's orders. Additionally, such codes of ethics, if applied appropriately, can affect the values ​​of auditors and accountants, leading to better and more independent financial data of the company under review...