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Tekijä: | Gunz, S. McCutcheon, J. Reynolds, F. |
Otsikko: | Independence, conflict of interest and the actuarial profession |
Lehti: | Journal of Business Ethics
2009 : SEP, VOL. 89:1, p. 77-89 |
Asiasana: | ethics auditors |
Vapaa asiasana: | actuaries conflict of interest |
Kieli: | eng |
Tiivistelmä: | This article tells more about the actuarial profession, because thus far little has been written about the professional responsibilities of actuaries. The paper makes the case that the issues surrounding professional independence of actuaries are basically similar to those that faced the audit profession before the scandals and resultant regulatory changes this century. It is said that the status quo raises real concerns about conflict of interest and independence and this should start to be the subject of a full debate. |
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