search query: @indexterm AUDITING / total: 1120
reference: 124 / 1120
« previous | next »
Author:Friedberg, A.
Schwartz, R.
Amrani, S.
Title:Oversight ethics: the case of business licensing
Journal:Journal of Business Ethics
2004 : SEP II, VOL. 53:4, p. 371-381
Index terms:Auditing
Ethics
Licensing
Language:eng
Abstract:The ethics research community has all but ignored issues of oversight ethics - the vices and virtues of overseers. A conceptual framework for exploring the ethics of oversight is developed and insights into the design of codes of ethics are provided for oversight institutions and overseers. Analysis of business licensing in Israel reveals prospective and retrospective oversight ethics problems at the levels of national and local policy and implementation: overseers failed to act on knowledge of breaches of business licensing stipulations and took action known to be slow and ineffective; policymakers neglected their duty to enact significant policy change in an oversight system that was clearly not working.
SCIMA record nr: 259637
add to basket
« previous | next »
SCIMA