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| Tekijä: | Satava, D. Caldwell, C. Richards, L. |
| Otsikko: | Ethics and the auditing culture: rethinking the foundation of accounting and auditing |
| Lehti: | Journal of Business Ethics
2006 : MAR III, VOL 64:3, p. 271-284 |
| Asiasana: | ethics business ethics accountants accounting auditing auditors financial accounting |
| Kieli: | eng |
| Tiivistelmä: | Even though rule-based accounting has been prevailing, the concept of a principle-based approach to financial accounting and auditing has been advocated. There has recently been many scandals and charges of unethical conduct, indicating that accountants and auditors have followed rule-based ethical perspectives, failing to protect investors and stakeholders. This article describes how rule-based accounting might encourage unethical behaviour, and presents a model of ten ethical perspectives influencing accounting and auditing. It also gives six suggestions to restore public trust and to improve the ethical conduct of accountants and auditors. |
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