Restoring trust in auditing: ethical discernment and the Adelphia scandal

Kristine Barlaup · Hanne Iren Drønen · Iris Stuart

35 citations0/0 files storedManagerial Auditing Journal

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Ethics in Business and Education Auditing, Earnings Management, Governance Accounting and Financial Management

Abstract

Purpose The purpose of this paper is to encourage ethical discernment as a dimension of business decision‐making. Design/methodology/approach Development of ethical discernment and a process of ethical evaluation in the analysis of decisions made by the auditors and management in the Adelphia accounting scandal. Findings The paper finds that accounting may benefit from an increased focus on ethical discernment and ethical behavior. Ethical behavior may help restore trust and confidence in the capital market system and reduce fraudulent financial reporting. Originality/value This paper presents an alternative to regulation for restoring trust in the financial oversight function.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 35 citations exist upstream.

References

1996Trust: The Social Virtues and the Creation of Prosperity 2009The Internet Encyclopedia of Philosophy 1989Ethical Theory: Classical and Contemporary Readings 2005Modern Auditing: Assurance Services and the Integrity of Financial Reporting

Cited by

2013Emerging issues for auditing in Islamic Financial Institutions: Empirical evidence from Malaysia 2010Investigating incidents of fraud in small economies: the case for Cyprus 2017The pattern of fraudulent accounting : Ethics, external auditing and internal whistle-blowing process 2018ISSUES AND CHALLENGES OF SHARIAH AUDITING IN ISLAMIC FINANCIAL INSTITUTION AND CORPORATE GOVERNANCE COMPLIANCE 2013An Overview on the Basics of Islamic Audit 2023Business Ethics 2023The impact of business ethics on stress, anxiety and depression and the success of auditors

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.