haku: @indexterm professional ethics / yhteensä: 171
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| Tekijä: | Duska, R. |
| Otsikko: | The good auditor - skeptic or wealth accumulator? Ethical lessons learned from the Arthur Andersen debacle |
| Lehti: | Journal of Business Ethics
2005 : MAR I, VOL 57:1, p. 17-29 |
| Asiasana: | accounting auditing auditors ethics business ethics professional ethics responsibility |
| Kieli: | eng |
| Tiivistelmä: | The article examines the contribution that accounting firms have made to the ethical scandals by using the case of Arthur Andersen as an example. It argues that the professional responsibilities of auditing companies go beyond the law to giving a fair and true picture of a company's financial state, and be a watchdog for financial markets. Auditors shouldn't abandon these responsibilities by falling into the trap of accumulating wealth for their own sake. Therefore, the auditors should exercise "professional skepticism": having a critical mind and asking questions. The paper gives examples of how Arthur Andersen didn't meet its responsibilities. |
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