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Through the Ethics Looking Glass: Another View of the World of Auditors and Ethics

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  • Roger Martin


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    Most people are familiar with the traditional view of the role of ethics in the auditing profession – the need for auditors with integrity and objectivity. This essay addresses a second dimension of ethics in the auditing profession – the demand for auditors to assess the integrity and ethical values of clients. This second dimension is a difficult task for auditors in practice and demands a deep and robust understanding of ethics, ethical infrastructures, and the products of those infrastructures. The essay proposes how educators and researchers might facilitate that understanding. Copyright Springer 2007

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    Article provided by Springer in its journal Journal of Business Ethics.

    Volume (Year): 70 (2007)
    Issue (Month): 1 (January)
    Pages: 5-14

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    Handle: RePEc:kap:jbuset:v:70:y:2007:i:1:p:5-14
    DOI: 10.1007/s10551-006-9079-4
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