Restoring trust in auditing: ethical discernment and the Adelphia scandal

Kristine Barlaup, Hanne Iren Drønen and Iris Stuart

Managerial Auditing Journal, 2009, vol. 24, issue 2, 183-203

Abstract: Purpose - The purpose of this paper is to encourage ethical discernment as a dimension of business decision‐making. Design/methodology/approach - Development of ethical discernment and a process of ethical evaluation in the analysis of decisions made by the auditors and management in the Adelphia accounting scandal. Findings - The paper finds that accounting may benefit from an increased focus on ethical discernment and ethical behavior. Ethical behavior may help restore trust and confidence in the capital market system and reduce fraudulent financial reporting. Originality/value - This paper presents an alternative to regulation for restoring trust in the financial oversight function.

Keywords: Professional ethics; External auditing; Accounting; Trust (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:eme:majpps:02686900910924572

DOI: 10.1108/02686900910924572

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