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Auditors under pressure: a cultural perspective (professional ethics)

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

Record type: Article


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.

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Published date: July 1996


Local EPrints ID: 45599
ISSN: 0004-8631
PURE UUID: b2d21803-ff2b-43ac-aff7-5b9f874a834a

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Date deposited: 30 Mar 2007
Last modified: 17 Jul 2017 15:11

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Author: M. Haigh

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