This research constitutes a contribution to the axiological area of accounting sciences, specifically in financial accounting. The study was carried out in the Ecuadorian context, considering the diverse economic and social situations in which accounting and financial professionals have been involved in their professional practice. The main reason that motivated this study was to contribute to the scientific heritage in the field of professional behavior under ethical regulations. The study was based on a documentary review, of a qualitative type of research. The interpretive and critical method was used as the guiding thread of the discourse and the reflection was carried out as a possible solution to the ethical dilemma of moral hazard using hermeneutics. Among the findings, there is a lack of a global ethical regulation that allows establishing controls of the behavior or practice of financial professionals, which implies that it is a field open to discussion and debates. This increases moral hazard and involves the search for alternatives to reduce it, becoming an object of social study, since morality and professional ethics are values that must be promoted within the family.