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ETHICAL PRACTICES OF THE AUDITING PROFESSION

ETHICAL PRACTICES OF THE AUDITING PROFESSION Ashbaugh notes that audit standards require auditors to conduct audits being independent in mental attitude from their clients. Curtis explores the impact of mood on individuals’ ethical decision-making processes through the Graham model of Principled Organizational Dissent. As Carmichael et al. put it, ethical audit determines the internal and external consistency of a company’s values base. Coram et al. find that organizations with an internal audit function are more likely than those without such a function to detect and self-report fraud. JEL Classification: A20, G34, M42 http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Economics, Management, and Financial Markets Addleton Academic Publishers

ETHICAL PRACTICES OF THE AUDITING PROFESSION

LUMINITA IONESCU
Economics, Management, and Financial Markets , Volume 4 (2): 103-106 – Jan 1, 2009
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Publisher
Addleton Academic Publishers
Copyright
© 2009 Addleton Academic Publishers
ISSN
1842-3191
eISSN
1938-212X
Publisher site
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Abstract

Ashbaugh notes that audit standards require auditors to conduct audits being independent in mental attitude from their clients. Curtis explores the impact of mood on individuals’ ethical decision-making processes through the Graham model of Principled Organizational Dissent. As Carmichael et al. put it, ethical audit determines the internal and external consistency of a company’s values base. Coram et al. find that organizations with an internal audit function are more likely than those without such a function to detect and self-report fraud. JEL Classification: A20, G34, M42

Journal

Economics, Management, and Financial Markets – Addleton Academic Publishers

Published: Jan 1, 2009

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