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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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Abstract

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

Suggested Citation

  • Roger Martin, 2007. "Through the Ethics Looking Glass: Another View of the World of Auditors and Ethics," Journal of Business Ethics, Springer, vol. 70(1), pages 5-14, January.
  • Handle: RePEc:kap:jbuset:v:70:y:2007:i:1:p:5-14 DOI: 10.1007/s10551-006-9079-4
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    References listed on IDEAS

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    Cited by:

    1. Jeffrey Cohen & Yuan Ding & Cédric Lesage & Hervé Stolowy, 2010. "Corporate Fraud and Managers’ Behavior: Evidence from the Press," Journal of Business Ethics, Springer, pages 271-315.
    2. Jeffrey Cohen & Yuan Ding & Cédric Lesage & Hervé Stolowy, 2010. "Corporate Fraud and Managers’ Behavior: Evidence from the Press," Journal of Business Ethics, Springer, pages 271-315.
    3. Cohen, Jeffrey & Ding, Yuan & Lesage, Cedric & Stolowy, Hervé, 2008. "The role of managers’ behavior in corporate fraud," Les Cahiers de Recherche 900, HEC Paris.
    4. Brian Mayhew & Pamela Murphy, 2009. "The Impact of Ethics Education on Reporting Behavior," Journal of Business Ethics, Springer, pages 397-416.
    5. Chen, Jiandong & Cumming, Douglas & Hou, Wenxuan & Lee, Edward, 2013. "Executive integrity, audit opinion, and fraud in Chinese listed firms," Emerging Markets Review, Elsevier, vol. 15(C), pages 72-91.

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    Keywords

    auditing; ethical infrastructure; ethics; integrity;

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