The Identification and Categorization of Auditors’ Virtues

In this paper, we develop a typology of auditors’ virtues through in-depth interviews with nine exemplars of the audit community. We compare this typology with prescribed auditors’ virtues as represented in the applicable Code of Professional Conduct. Our comparison shows that the Code places a prim...

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Bibliographic Details
Authors: Libby, Theresa (Author) ; Thorne, Linda (Author)
Format: Electronic Article
Language:English
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Published: Cambridge Univ. Press 2004
In: Business ethics quarterly
Year: 2004, Volume: 14, Issue: 3, Pages: 479-498
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