Auditors' Willingness to Advocate Client-Preferred Accounting Principles
This paper argues that independent auditors have lost sight of their obligation to be truly impartial, and have increasingly adopted an attitude of client advocacy. We argue that auditors have a professional obligation to go beyond merely passing judgment on whether client accounting methods are acc...
| Authors: | ; ; |
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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: |
Springer Science + Business Media B. V
2004
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| In: |
Journal of business ethics
Year: 2004, Volume: 52, Issue: 3, Pages: 213-227 |
| Further subjects: | B
client advocacy
B auditor independence B subordination of judgment |
| Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |