|
|
|
| Name | Some Unresolved Ethical Issues in Auditing |
| Author(s) | Sally Gunz; John McCutcheon |
| Editor | |
| Year | 1991 |
| Publication Type | Journal Article |
| Web Location | http://www.springerlink.com/content/t4324377876r6201/ |
| Keywords | AUDITING, CONFLICT of interests, DECISION making, PROFESSIONAL ethics, RESEARCH, INDUSTRIAL organization, SOCIAL responsibility of business, INDUSTRIES -- Social aspects, BUSINESS ethics, PROFESSIONAL standards, MORAL & ethical aspects, SELF-interest -- |
| Areas of Interest | Accountability - Auditing; Corporate Social Responsibility; Leadership |
| Citation | Gunz, Sally; McCutcheon, John. 1991. Some Unresolved Ethical Issues in Auditing. Journal of Business Ethics 10 (10):777-785. |
| Summary | Independence is a fundamental concept to the audit. There is a clear relationship between independence and conflict of interest in all professions. This paper examines this relationship in the auditin |
| Abstract / Description | Independence is a fundamental concept to the audit. There is a clear relationship between independence and conflict of interest in all professions. This paper examines this relationship in the auditing profession and in the context of three specific practices. The paper analyses these practices by using the Davis model of conflict of interest. The results of this analysis give rise to some interesting questions for the ethical practices of the auditing profession.
[ABSTRACT FROM AUTHOR] Copyright of Journal of Business Ethics is the property of Springer Science & Business Media B.V. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts) |
| Publisher/Organization | Journal of Business Ethics |
| Cluster Library | None |
|
|