haku: @indexterm professional ethics / yhteensä: 171
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| Tekijä: | Gendron, Y. Suddaby, R. Lam, H. |
| Otsikko: | An examination of the ethical commitment of professional accountants to auditor independence |
| Lehti: | Journal of Business Ethics
2006 : MAR II, VOL 64:2, p. 169-193 |
| Asiasana: | ethics professional ethics organizational change regulations auditors auditing work accountants |
| Vapaa asiasana: | commercialism |
| Kieli: | eng |
| Tiivistelmä: | This paper examines the relationship between work context and professional ethics by analyzing the degree to which changing work conditions have altered professional accountants' commitment to the core professional value of auditor independence. The argument is that certain changes have made some categories of accountants more subceptible to the logic of commercialism rather than the logic of professionalism, and the study provides general evidence for this. Differences are found between public accountants, accountants from large international firms and more senior accountants. The study also finds that commitment to one's client does not necessarily result in a loss of commitment to professional independence. |
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