IDEAS home Printed from https://ideas.repec.org/a/kap/jbuset/v70y2007i1p5-14.html
   My bibliography  Save this article

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

Author

Listed:
  • Roger Martin

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
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1007/s10551-006-9079-4
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1007/s10551-006-9079-4?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Mariana Alice PREDA (SIMION) & Anda Ileana NECULA & Anca Daniela ?ENCHEA, 2022. "Moral And Social Responsibility - Essential Attributes Of The Financial Audit Profession," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 7(3), pages 161-170.
    2. Jeffrey Cohen & Yuan Ding & Cédric Lesage & Hervé Stolowy, 2010. "Corporate Fraud and Managers’ Behavior: Evidence from the Press," Journal of Business Ethics, Springer, vol. 95(2), pages 271-315, September.
    3. Cohen, Jeffrey & Ding, Yuan & Lesage, Cedric & Stolowy, Hervé, 2008. "The role of managers’ behavior in corporate fraud," HEC Research Papers Series 900, HEC Paris.
    4. Brian Mayhew & Pamela Murphy, 2009. "The Impact of Ethics Education on Reporting Behavior," Journal of Business Ethics, Springer, vol. 86(3), pages 397-416, May.
    5. Al-Hasan Al-Aidaros Author_Email: alhasanuum@gmail.com & Kamil Md. Idris & Faridahwati Mohd. Shamsudin, 2011. "The Accountants’ Ethical Code Of Conduct From An Islamic Perspective: Case In Yemen," 2nd International Conference on Business and Economic Research (2nd ICBER 2011) Proceeding 2011-269, Conference Master Resources.
    6. Al-Hasan Al-Aidaros & Kamil Md. Idris & Faridahwati Mohd. Shamsudin, 2011. "The Accountants’ Ethical Code Of Conduct From An Islamic Perspective: Case In Yemen," Journal of Global Management, Global Research Agency, vol. 2(1), pages 98-123, July.
    7. 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.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:kap:jbuset:v:70:y:2007:i:1:p:5-14. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.