Could auditing standards be based on society's values?

Journal of Business Ethics 16 (11):1185-1200 (1997)
One of the criticisms directed at the accounting profession is that auditing and accounting standards are subjective in nature and do not represent the society's widespread interests and values. This paper examines whether a general consensus exists regarding the significance of incorporating society's values into auditing standards. The examination revealed the lack of such general agreement and further indicated that the perceptual differences are subjective in nature and not influenced by the participant's qualifications, income, experience, gender or marital status.
Keywords Philosophy   Ethics   Business Education   Economic Growth   Management
Categories (categorize this paper)
DOI 10.1023/A:1017946617972
 Save to my reading list
Follow the author(s)
My bibliography
Export citation
Find it on Scholar
Edit this record
Mark as duplicate
Revision history Request removal from index
Download options
PhilPapers Archive

Upload a copy of this paper     Check publisher's policy on self-archival     Papers currently archived: 15,904
External links
Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
Through your library
References found in this work BETA

No references found.

Add more references

Citations of this work BETA

No citations found.

Add more citations

Similar books and articles
Kenneth D'Silva & Jeffrey Ridley (2007). Internal Auditing's International Contribution to Governance. International Journal of Business Governance and Ethics 3 (2):113-126.

Monthly downloads

Added to index


Total downloads

16 ( #164,005 of 1,725,443 )

Recent downloads (6 months)

5 ( #134,582 of 1,725,443 )

How can I increase my downloads?

My notes
Sign in to use this feature

Start a new thread
There  are no threads in this forum
Nothing in this forum yet.