Could Auditing Standards Be Based on Society's Values?
One of the criticisms directed at the accounting profession is that auditing and accounting standards are subjective in nature and do not represent the society's widespread interests and values. This paper examines whether a general consensus exists regarding the significance of incorporating s...
| Main Author: | |
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
1997
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| In: |
Journal of business ethics
Year: 1997, Volume: 16, Issue: 11, Pages: 1185-1200 |
| Further subjects: | B
General Consensus
B Income B Accounting Standard B Marital Status B Economic Growth |
| Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |
| Summary: | One of the criticisms directed at the accounting profession is that auditing and accounting standards are subjective in nature and do not represent the society's widespread interests and values. This paper examines whether a general consensus exists regarding the significance of incorporating society's values into auditing standards. The examination revealed the lack of such general agreement and further indicated that the perceptual differences are subjective in nature and not influenced by the participant's qualifications, income, experience, gender or marital status. |
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| ISSN: | 1573-0697 |
| Contains: | Enthalten in: Journal of business ethics
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| Persistent identifiers: | DOI: 10.1023/A:1017946617972 |