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Restoring trust in auditing: ethical discernment and the Adelphia scandal

Author

Listed:
  • Kristine Barlaup
  • Hanne Iren Drønen
  • Iris Stuart

Abstract

Purpose - The purpose of this paper is to encourage ethical discernment as a dimension of business decision‐making. Design/methodology/approach - Development of ethical discernment and a process of ethical evaluation in the analysis of decisions made by the auditors and management in the Adelphia accounting scandal. Findings - The paper finds that accounting may benefit from an increased focus on ethical discernment and ethical behavior. Ethical behavior may help restore trust and confidence in the capital market system and reduce fraudulent financial reporting. Originality/value - This paper presents an alternative to regulation for restoring trust in the financial oversight function.

Suggested Citation

  • Kristine Barlaup & Hanne Iren Drønen & Iris Stuart, 2009. "Restoring trust in auditing: ethical discernment and the Adelphia scandal," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 24(2), pages 183-203, January.
    • Handle: RePEc:eme:majpps:02686900910924572
    DOI: 10.1108/02686900910924572
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