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)|
References found in this work BETA
No references found.
Citations of this work BETA
No citations found.
Similar books and articles
Influencing Ethical Development: Exposing Students to the AICPA Code of Conduct. [REVIEW]Sharon Green & James Weber - 1997 - Journal of Business Ethics 16 (8):777-790.
Sustainability Auditing and Reporting: The Canadian Experience. [REVIEW]David Nitkin & Leonard J. Brooks - 1998 - Journal of Business Ethics 17 (13):1499-1507.
Some Unresolved Ethical Issues in Auditing.Sally Gunz & John McCutcheon - 1991 - Journal of Business Ethics 10 (10):777 - 785.
The Philosophy and Rhetoric of Auditor Independence Concepts.Sara Ann Reiter & Paul F. Williams - 2004 - Business Ethics Quarterly 14 (3):355-376.
Corporate Social Responsibility and Public Accountability.Vassilios P. Filios - 1984 - Journal of Business Ethics 3 (4):305 - 314.
Moving Beyond Compliance and Control: Building a Values-Based Corporate Governance Culture Supportive of a Culture of Mutual Accountability.Elisabeth Sundrum - 2004 - International Journal of Business Governance and Ethics 1 (s 2-3):192-209.
Impact of the External/Internal Auditing Dual Role on Public Accounting Firms' Independence.Omar Abdullah Zaid - 1995 - Professional Ethics, a Multidisciplinary Journal 4 (2):49-75.
Internal Auditing's International Contribution to Governance.Kenneth D'Silva & Jeffrey Ridley - 2007 - International Journal of Business Governance and Ethics 3 (2):113-126.
Added to index2009-01-28
Total downloads19 ( #254,271 of 2,154,174 )
Recent downloads (6 months)1 ( #397,226 of 2,154,174 )
How can I increase my downloads?