Which of the following is a main threat to ethics in accountancy?

Intimidation is a significant threat to ethics in accountancy as it can lead to compromised integrity and objectivity in the decision-making processes of accountants. Intimidation can arise from various sources, including pressure from management or clients to manipulate financial results or overlook ethical practices. When an accountant feels pressured or threatened in their work environment, they may be more likely to act unethically, either by ignoring established standards or by falsifying information to appease those exerting pressure.

In contrast, transparency, collaboration, and professional judgment are generally seen as essential components of ethical practice in accountancy. Transparency promotes trust and accountability, enabling stakeholders to have a clear understanding of financial practices. Collaboration fosters an environment of sharing knowledge and best practices, which can enhance ethical standards. Furthermore, professional judgment requires accountants to make informed decisions based on ethical guidelines, maintaining integrity even in complex situations. Recognizing intimidation as a threat underscores the importance of creating an ethical culture where accountants can operate without fear, ensuring that they uphold the profession's standards effectively.