haku: @indexterm professional ethics / yhteensä: 171
viite: 36 / 171
| Tekijä: | Warming-Rasmussen, B. Windsor, C.A. |
| Otsikko: | Danish evidence of auditors' level of moral reasoning and predisposition to provide fair judgements |
| Lehti: | Journal of Business Ethics
2003 : OCT, VOL. 47:2, p. 77-87 |
| Asiasana: | Auditors Professional ethics Denmark |
| Kieli: | eng |
| Tiivistelmä: | The community has legislatively conferred on external auditors a special but lucrative responsibility to provide fair and independent opinions about management's preparation of company financial statements. In return, auditors are obliged by professional standards to act with integrity, independently and in the public interest. This study examined 174 auditors' predisposition to provide just and fair judgements, using Kohlberg's theory of developmental moral reasoning. Results indicated that auditors with pre-conventional or low level of just reasoning comprised the largest group in the sample. The pre-conventional level suggests that people will act in their own self-interest and do the right only to avoid punishment. |
SCIMA