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

Roger Martin ()

Journal of Business Ethics, 2007, vol. 70, issue 1, 5-14

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

Keywords: auditing; ethical infrastructure; ethics; integrity (search for similar items in EconPapers)
Date: 2007
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Citations: View citations in EconPapers (7)

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DOI: 10.1007/s10551-006-9079-4

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