Auditing the truth, or so you thought

Frank M. DeMaria

African Journal of Accounting, Auditing and Finance, 2012, vol. 1, issue 4, 374-382

Abstract: The purpose of this paper is to assess the role of auditors in the financial crisis and the level of responsibility, if any, that should be placed on audit firms. The paper will analyse the ethical implications of the decisions made by auditors when issuing their audit opinions for their clients. Utilising the ethical paradigms developed by Rushworth Kidder in How Good People Make Tough Choices, this paper will assess the reasoning behind the decisions made by auditors and audit firms as a whole. The auditors did not intentionally choose to commit the wrongdoings the critics have accused them of.

Keywords: Big Four; financial crisis; ethics; auditing; auditor roles; ethical implications; decision making; auditors; audit firms. (search for similar items in EconPapers)
Date: 2012
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.inderscience.com/link.php?id=52138 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:ajaafi:v:1:y:2012:i:4:p:374-382

Access Statistics for this article

More articles in African Journal of Accounting, Auditing and Finance from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().