Some unresolved ethical issues in auditing
| Autor: | Sally Gunz, John McCutcheon |
|---|---|
| Rok vydání: | 1991 |
| Předmět: |
Economics and Econometrics
ComputingMilieux_THECOMPUTINGPROFESSION Ethical issues business.industry media_common.quotation_subject Conflict of interest Context (language use) Audit Public relations General Business Management and Accounting Independence Arts and Humanities (miscellaneous) Political science Business and International Management Business ethics business Law Quality of Life Research media_common |
| Zdroj: | Journal of Business Ethics. 10:777-785 |
| ISSN: | 1573-0697 0167-4544 |
| Popis: | 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. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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