Auditors under pressure: a cultural perspective (professional ethics)

Haigh, M. (1996) Auditors under pressure: a cultural perspective (professional ethics). Australian Accountant, 66, (6), 54-55.


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Believes that the rule-based ethical codes for accountants favoured in Australia are insufficient to ensure high standards of behaviour, and that the onus of ethical responsibility rests with the individual. Considers the ethical conflicts produced, e.g. acting as consultant as well as auditor to a business, citing research which examines differences between US and Canadian auditors in response to such conflicts. Suggests that the Australian mixture of self-regulation and statutory provisions can be strengthened by improving ethical education in universities and the workplace.

Item Type: Article
ISSNs: 0004-8631 (print)
Related URLs:
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HF Commerce
H Social Sciences > HG Finance
Divisions : University Structure - Pre August 2011 > School of Management
ePrint ID: 45599
Accepted Date and Publication Date:
July 1996Published
Date Deposited: 30 Mar 2007
Last Modified: 31 Mar 2016 12:20

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