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| Tekijä: | Richardson, A.J. |
| Otsikko: | Due process and standard-setting: An analysis of due process in three Canadian accounting and auditing standard-setting bodies |
| Lehti: | Journal of Business Ethics
2008 : SEP I, VOL. 81:3, p. 679-696 |
| Asiasana: | accounting auditing standards ethics models Canada |
| Vapaa asiasana: | due-processes |
| Kieli: | eng |
| Tiivistelmä: | Due process (hereafter as: d-p.) is the means through which ethical constraints are placed on administrative decision-making. A model of variation in d-p. is developed. This model is used to explore the implementation of "due process" norms by three standard-setting bodies created, funded, and overseen by the Canadian Institute of Chartered Accountants. Two analyses are performed: a comparative analysis of the implementation of d-p. norms based on differences among the three cases, and, a critique of the d-p. norms followed by these boards based on their internal logic and a set of best practices identified in other contexts. There is evidence that d-p. norms are more fully developed, where standards are enforced by the state and the heterogeneity of users is greatest. |
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