David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
Learn more about PhilPapers
Journal of Business Ethics 24 (2):115 - 124 (2000)
This paper examines the case of the internal auditor from a sociological and ethical perspective. Is it appropriate to extend the designation of professional to internal auditors? The discussion includes criteria from the sociology literature on professionalism. Further, professional ethical codes are compared. Internal auditors' code of ethics is found to have a strong moral approach, contrasting to the more instrumental approach of certified professional accountants. Internal auditors are noted as using their code of ethics to help resolve professional ethical dilemmas.
|Keywords||No keywords specified (fix it)|
|Categories||categorize this paper)|
|Through your library||Configure|
Similar books and articles
M. R. Mathews (1995). Social and Environmental Accounting: A Practical Demonstration of Ethical Concern? [REVIEW] Journal of Business Ethics 14 (8):663 - 671.
Leonard J. Brooks (1989). Corporate Codes of Ethics. Journal of Business Ethics 8 (2-3):117 - 129.
Asher Friedberg (1998). Ethical Aspects of Internal Auditing. Journal of Business Ethics 17 (8):895-904.
Nicola Higgs-Kleyn & Dimitri Kapelianis (1999). The Role of Professional Codes in Regarding Ethical Conduct. Journal of Business Ethics 19 (4):363 - 374.
Cynthia Jeffrey, William Dilla & Nancy Weatherholt (2004). The Impact of Ethical Development and Cultural Constructs on Auditor Judgments. Business Ethics Quarterly 14 (3):553-579.
Semra Karacaer, Raheel Gohar, Mehmet Aygün & Cem Sayin (2009). Effects of Personal Values on Auditor's Ethical Decisions: A Comparison of Pakistani and Turkish Professional Auditors. [REVIEW] Journal of Business Ethics 88 (1):53 - 64.
Alan K. M. Au & Danny S. N. Wong (2000). The Impact of Guanxi on the Ethical Decision-Making Process of Auditors – an Exploratory Study on Chinese CPAs in Hong Kong. Journal of Business Ethics 28 (1):87 - 93.
Philip H. Siegel, John O'Shaughnessy & John T. Rigsby (1995). A Reexamination of the Internal Auditors' Code of Ethics. Journal of Business Ethics 14 (11):949 - 957.
Marietta Peytcheva & Danielle E. Warren (2011). Auditor Professionalism. Business and Professional Ethics Journal 30 (1-2):33-57.
Lewis R. Tucker, Vlasis Stathakopolous & Charles H. Patti (1999). A Multidimensional Assessment of Ethical Codes: The Professional Business Association Perspective. [REVIEW] Journal of Business Ethics 19 (3):287 - 300.
Added to index2009-01-28
Total downloads21 ( #67,485 of 1,008,808 )
Recent downloads (6 months)1 ( #64,700 of 1,008,808 )
How can I increase my downloads?