Ethical Behaviour in the U.K. Audit Profession: The Case of the Self-Fulfilling Prophecy Under Going-Concern Uncertainties
External auditors owe a professional duty to the company's stockholders and to society in general. However their remuneration is determined by management. The resulting conflicts of interest are particularly acute in distressed companies where the auditors are required to disclose uncertainties...
| Authors: | ; |
|---|---|
| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Published: |
2001
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| In: |
Journal of business ethics
Year: 2001, Volume: 29, Issue: 4, Pages: 353-363 |
| Further subjects: | B
auditor independence
B Professional Ethics B going concern B Bankruptcy B self-fulfilling prophecy |
| Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |
