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CORE ETHICAL ISSUES OF EXTERNAL ACCOUNTING

CORE ETHICAL ISSUES OF EXTERNAL ACCOUNTING On Carmichael et al.’s reading, the best suppliers want to develop long term relationships with customers whom they can trust to deal fairly with them and to pay on time. McAuliffe observes that the concept of “ethics audits” in Australia does not appear to have been developed to the point of creating a useful process or tool that could have adaptability to front-line professional practice in human service organisations. Campbell points out that research into the ethics of accountants and auditors is focussed on discovering how to maximise compliance with generally accepted principles of professional conduct. JEL Classification: A20, M42, L22 http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Economics, Management, and Financial Markets Addleton Academic Publishers

CORE ETHICAL ISSUES OF EXTERNAL ACCOUNTING

LUMINITA IONESCU
Economics, Management, and Financial Markets , Volume 4 (2): 121-124 – Jan 1, 2009
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Publisher
Addleton Academic Publishers
Copyright
© 2009 Addleton Academic Publishers
ISSN
1842-3191
eISSN
1938-212X
Publisher site
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Abstract

On Carmichael et al.’s reading, the best suppliers want to develop long term relationships with customers whom they can trust to deal fairly with them and to pay on time. McAuliffe observes that the concept of “ethics audits” in Australia does not appear to have been developed to the point of creating a useful process or tool that could have adaptability to front-line professional practice in human service organisations. Campbell points out that research into the ethics of accountants and auditors is focussed on discovering how to maximise compliance with generally accepted principles of professional conduct. JEL Classification: A20, M42, L22

Journal

Economics, Management, and Financial Markets – Addleton Academic Publishers

Published: Jan 1, 2009

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