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Tekijä:Gunz, S.
Laan, S. van der
Otsikko:Actuaries, conflicts of interest and professional independence: the case of James Hardie Industries Limited
Lehti:Journal of Business Ethics
2011 : FEB II, VOL 98:4, p. 583-596
actuarial science
professional ethics
Vapaa asiasana:James Hardie Industries Limited
conflicts of interest
Tiivistelmä:The article studies a case concerning a corporate scandal that includes both conflicts of interest, professional independence and the actuarial profession. The authors examine the case of an Australian company, James Hardie Industries Limited, where the company's consulting actuaries were advising two parties (whose interests were in conflict) at the same time. The case in hand shows how subtly the conflicts of interest and pressures on professional independence can arise, as well as the importance of professional issues, often shadowed by financial and strategic ones.
SCIMA tietueen numero: 276592
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