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

被引：0
作者：
Roger D. Martin
机构：
[1] University of Virginia,McIntire School of Commerce
来源：
Journal of Business Ethics | 2007年 / 70卷
关键词：
auditing; ethical infrastructure; ethics; integrity;
D O I：
暂无
中图分类号：
学科分类号：
摘要：
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.
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页码：5 / 14
页数：9
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