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  1. Ethical Dilemmas in Auditing: Dishonesty or Unintentional Bias?Andrés Guiral, Waymond Rodgers, Emiliano Ruiz & José A. Gonzalo - 2010 - Journal of Business Ethics 91 (S1):151 - 166.
    Moral Seduction Theory suggests that auditors are morally compromised by the perceived consequences of their opinions. The root of the auditing problem appears to result in an unintentional bias rather than in dishonesty. Although important accounting reforms have been taken to deal with auditors' trustworthiness, their lack of independence has not been adequately addressed. The new regulation (Sarbanes-Oxley Act) is a consequence of an incorrect understanding of the main true source of auditor's biases. We have developed a cognitive approach by (...)
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  • Different Pathways That Suggest Whether Auditors’ Going Concern Opinions Are Ethically Based.Waymond Rodgers, Andrés Guiral & José A. Gonzalo - 2009 - Journal of Business Ethics 86 (3):347-361.
    Several critics have reopened the continuing debate regarding the credibility of the auditing profession in part because of auditors' reluctance to issue warning signals to investors. At the root of auditors' lack of independence issues are conflicts of interest resulting from the structural features of auditor-client relationship. The Throughput Model is advanced to illustrate how ethical issues may be influenced by conflicts of interest. In the first stage, the TP provides an isolation of auditors' ethical positions from six ethical different (...)
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  • Andersen and the Market for Lemons in Audit Reports.Steven E. Kaplan, Pamela B. Roush & Linda Thorne - 2007 - Journal of Business Ethics 70 (4):363-373.
    Previous accounting ethics research berates auditors for ethical lapses that contribute to the failure of Andersen (e.g., Duska, R.: 2005, Journal of Business Ethics 57, 17–29; Staubus, G.: 2005, Journal of Business Ethics 57, 5–15; however, some of the blame must also fall on regulatory and professional bodies that exist to mitigate auditors’ ethical lapses. In this paper, we consider the ethical and economic context that existed and facilitated Andersen’s failure. Our analysis is grounded in Akerlof’s (1970, Quarterly Journal of (...)
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  • Timing in Accountability and Trust Relationships.Salvador Carmona, Rafael Donoso & Philip M. J. Reckers - 2013 - Journal of Business Ethics 112 (3):481-495.
    In this study we examine (1) how a manager’s risk behavior is influenced by developing success (or failure) as an impending settling up deadline to report performance approaches, (2) how willingness to provide transparent accountability is negatively affected by perceived risk and eroding trust, and (3) how others interpret and respond to reduced transparency. As perceptions of high levels of risks suggest a lack of environmental control of a firm’s destiny in contemporary settings, we adopt a historical approach to examine (...)
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  • Ethical Issues in the Assurance of Sustainability Reports: Perspectives From Assurance Providers.Olivier Boiral, Iñaki Heras-Saizarbitoria, Marie-Christine Brotherton & Julie Bernard - forthcoming - Journal of Business Ethics:1-15.
    The objective of this paper is to investigate, through a qualitative study based on 38 semi-structured interviews with agents who provide assurance of sustainability reports, how they perceive and manage ethical issues underlying the verification of sustainability reports. Most of the ethical issues observed involve four interconnected aspects: the commercialism underlying sustainability assurance, the symbolic nature of the verification process, interdependency between auditing and consulting activities, and familiarity with the audited companies. The findings shed light on the reflexivity of assurance (...)
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  • Finding Meaning in the Business Environment.Martin Kelly - 2015 - Philosophy of Management 14 (2):135-156.
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