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Audit, accountability and an auditor's ethical dilemma A case study of HIH Insurance

Audit, accountability and an auditor's ethical dilemma A case study of HIH Insurance The auditing profession has been an important feature of industrialized economies for many years. The manner in which the auditing profession is regulated in the insurance industry, therefore, is worthy of investigation in light of the recent collapse of Heath International Holdings HIH which is currently recorded as the biggest corporate collapse in Australia's history. Two questions remain did the HIH auditors carry out the work ethically and responsibly Did the regulators fulfill their responsible roles Among all factors that have led to the collapse of HIH, that of the auditor's role and the auditing profession's ethics has assumed particular importance. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Asian Review of Accounting Emerald Publishing

Audit, accountability and an auditor's ethical dilemma A case study of HIH Insurance

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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
1321-7348
DOI
10.1108/eb060785
Publisher site
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Abstract

The auditing profession has been an important feature of industrialized economies for many years. The manner in which the auditing profession is regulated in the insurance industry, therefore, is worthy of investigation in light of the recent collapse of Heath International Holdings HIH which is currently recorded as the biggest corporate collapse in Australia's history. Two questions remain did the HIH auditors carry out the work ethically and responsibly Did the regulators fulfill their responsible roles Among all factors that have led to the collapse of HIH, that of the auditor's role and the auditing profession's ethics has assumed particular importance.

Journal

Asian Review of Accounting – Emerald Publishing

Published: Feb 1, 2005

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