haku: @indexterm professional ethics / yhteensä: 171
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| Tekijä: | Arnold, D.F. Sr.(et al.) |
| Otsikko: | Personal versus professional ethics in confidentiality decisions: an exploratory study in Western Europe |
| Lehti: | Business Ethics
2005 : JUL, VOL 14:3, p. 277-289 |
| Asiasana: | Accounting Companies Auditors Communication Professional ethics Europe |
| Kieli: | eng |
| Tiivistelmä: | In the article, examined is the importance to auditors of the principle of confidentiality regarding information obtained from one client on the audit opinion expressed on a second client. The empirical research sample includes 195 managers and partners from four international auditing firms with offices in Denmark, Ireland, Italy, Spain, Sweden, the Netherlands and the United Kingdom (UK). The analysis indicates that the considerations involved in the decision process varied among the seven countries. The research raises questions as to whether strict adherence to confidentiality is in the best interest of all financial statement users. |
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