Through the Ethics Looking Glass: Another View of the World of Auditors and Ethics
Most people are familiar with the traditional view of the role of ethics in the auditing profession â€“ the need for auditors with integrity and objectivity. This essay addresses a second dimension of ethics in the auditing profession â€“ 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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Volume (Year): 70 (2007)
Issue (Month): 1 (January)
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