Author:
Abdolmohammadi M.H,Owhoso V.D
Abstract
Describes the objectives herein as examining auditors’ ethical sensitivity to assess risk of fraud in financial reporting. Gives background literature as the opening section, and this is followed by a section in which the investigation method is described, study results are then discussed, followed by a summary and conclusions. Looks at case studies of bribery scandals, etc. and discusses ethics and auditing. Sums up that ethical scenarios examined herein, perhaps, contain external economies ‐ but not external diseconomies.
Subject
Business, Management and Accounting (miscellaneous),Finance
Cited by
9 articles.
订阅此论文施引文献
订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献
1. CSR Initiatives of Family Firms;Research Anthology on Developing Socially Responsible Businesses;2022-03-04
2. Auditor ethics: do experience and gender influence auditors’ moral awareness?;Managerial Auditing Journal;2021-06-15
3. Auditors in the financial meltdown: an examination;Social Responsibility Journal;2019-06-03
4. CSR Initiatives of Family Firms;Handbook of Research on Entrepreneurial Leadership and Competitive Strategy in Family Business;2019
5. Moral intensity, ethical reasoning, and equitable relief judgments;Research on Professional Responsibility and Ethics in Accounting;2010-01