Results for 'auditor trust'

978 found
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  1.  77
    Caveat Auditor: Epistemic Trust and Conflicts of Interest.Justin P. McBrayer - 2024 - Social Epistemology 38 (3):290-301.
    To place epistemic trust in someone is to take their word for something. Much of the existing literature on epistemic trust concerns epistemic authorities. But as important as authority is to epistemic trust, it pales in comparison to the epistemic importance of conflicts of interests. In economics, we say that buyers shouldn’t take the word of sellers. Caveat emptor: let the buyer beware. I argue for a similar principle in epistemology. Caveat auditor: let the hearer beware. (...)
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  2.  51
    The Effects of Satisfaction with a Client's Management During a Prior Audit Engagement, Trust, and Moral Reasoning on Auditors' Perceived Risk of Management Fraud.William A. Kerler Iii & Larry N. Killough - 2009 - Journal of Business Ethics 85 (2):109 - 136.
    The recent accounting scandals have raised concerns regarding the closeness of auditor–client relationships. Critics argue that as the relationship lengthens a bond develops and auditors' professional skepticism may be replaced with trust. However, Statement on Auditing Standards No. 99 states that auditors "should conduct the engagement with a mindset that recognizes the possibility that a material misstatement due to fraud could be present, regardless of any past experience with the entity and regardless of the auditor's belief about (...)
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  3.  40
    Social Trust and Auditor Reporting Conservatism.Deqiu Chen, Li Li, Xuejiao Liu & Gerald J. Lobo - 2018 - Journal of Business Ethics 153 (4):1083-1108.
    We examine the implications of social trust for auditor reporting conservatism. Using a sample of listed companies in China, we find that clients located in high-trust regions are less likely to receive a non-clean audit opinion. This negative impact of social trust on auditor reporting conservatism increases when the client’s parent firm operates in a region of higher social trust, suggesting that social trust is contagious from a parent firm to its subsidiaries in (...)
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  4.  57
    The Effects of Satisfaction with a Client’s Management During a Prior Audit Engagement, Trust, and Moral Reasoning on Auditors’ Perceived Risk of Management Fraud.William A. Kerler & Larry N. Killough - 2009 - Journal of Business Ethics 85 (2):109-136.
    The recent accounting scandals have raised concerns regarding the closeness of auditor–client relationships. Critics argue that as the relationship lengthens a bond develops and auditors’ professional skepticism may be replaced with trust. However, Statement on Auditing Standards No. 99 states that auditors “should conduct the engagement with a mindset that recognizes the possibility that a material misstatement due to fraud could be present, regardless of any past experience with the entity and regardless of the auditor’s belief about (...)
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  5.  29
    The Benefits of Auditors’ Sustained Ethical Behavior: Increased Trust and Reduced Costs.Rafael Morales-Sánchez, Manuel Orta-Pérez & M. Ángeles Rodríguez-Serrano - 2020 - Journal of Business Ethics 166 (2):441-459.
    Studies demonstrating the benefits of ethical behavior at an individual level are scarce. The business ethics literature centers its analysis on unethical behaviors and their consequences, rather than ethical behaviors and their benefits. There is now considerable debate on the role of auditors in society and the function of accounting firms in the free market capitalist system. Specifically, the eminently ethical nature of the auditor’s work has been highlighted. Therefore, the aim of our paper is to show the impact (...)
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  6.  16
    Auditors' Ethical Dilemmas in the BCCI Affair.Nikos Passas - 1996 - In W. Michael Hoffman, The ethics of accounting and finance: trust, responsibility, and control. Westport, Conn.: Quorum Books. pp. 85.
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  7.  19
    The Relationship Between Austrian Tax Auditors and Self-Employed Taxpayers: Evidence From a Qualitative Study.Katharina Gangl, Barbara Hartl, Eva Hofmann & Erich Kirchler - 2019 - Frontiers in Psychology 10:447237.
    A constructive, highly professional relationship between tax authorities and taxpayers is essential for tax compliance. The aim of the present paper was to explore systematically the determinants of this relationship and related tax compliance behaviors based on the extended slippery slope framework. We used in-depth qualitative interviews with 33 self-employed taxpayers and 30 tax auditors. Interviewees described the relationship along the extended slippery slope framework concepts of power and trust. However, also novel sub-categories of power (e.g., setting deadlines) and (...)
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  8.  86
    The Philosophy and Rhetoric of Auditor Independence Concepts.Sara Ann Reiter & Paul F. Williams - 2004 - Business Ethics Quarterly 14 (3):355-376.
    This paper analyzes the rhetoric surrounding the profession’s presentations of auditor independence. We trace the evolution of thecharacter of the auditor from Professional Man in the early years of the twentieth century to the more public and abstract figures of Judicial Man and Economic Man. The changing character of the auditor in the profession’s narratives of legitimation reflects changes in the role of auditing, in the economic environment, and in the values of American society. Economic man is (...)
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  9.  4
    Social Trust, Environmental Violations, and Remedial Actions in China.Yasir Shahab, Zhiwei Ye, Jia Liu & Muhammad Nadeem - forthcoming - Journal of Business Ethics:1-18.
    The devastating impact of the climate crisis has led many countries to promulgate regulations that hold businesses accountable for their environmental externalities. However, while these formal constraints compel businesses to fulfill their legal obligations, scholars argue that acting in a socially and environmentally responsible way requires more than mere compliance with the law. Accordingly, we provide novel evidence of how the concept of social justice, implicit in society as an informal construct, underpins firms’ ethical behavior, compelling them to accept their (...)
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  10.  14
    The development of moral reasoning and professional judgment of auditors in public practice.Daniel Brugman & Marcelle Ew Weisfelt - 1996 - In W. Michael Hoffman, The ethics of accounting and finance: trust, responsibility, and control. Westport, Conn.: Quorum Books.
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  11.  14
    Etyka w pracy audytora wewnętrznego.Marzena Krawczyk & Piotr Sekuła - 2008 - Annales. Ethics in Economic Life 11 (2):113-120.
    Internal audit provides an independent and objective opinion to the Board on risk management, control and governance, by measuring and evaluating their effectiveness in achieving an organisation’s agreed objectives. It also provides an independent and objective consultancy service to help line management improve the organisation’s processes. Internal auditors should respect in their work some ethical rules, especially these included in the Code of Ethics formed by the IIA. This code is intended to clarify the standard of conduct expected from all (...)
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  12.  38
    A circle of influence: Are all the stakeholders included? [REVIEW]Mary D. Maury - 2000 - Journal of Business Ethics 23 (1):117 - 121.
    Traditionally, certified public accountants (CPAs) have served a unique role in the world of commerce and the profession of accounting. They perform an attest function and thereby serve as the chief providers of relevant, high quality accounting information to the decision making public. CPAs are licensed practitioners, who as expert independent accountants express opinions about an entity'sfinancial statements. Their license provides them with the exclusive right to perform this attest function. This monoploy relies on the concept of independence that is (...)
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  13.  67
    A Tale of Two Perspectives: Regulation Versus Self-Regulation. A Financial Reporting Approach (from Sarbanes–Oxley) for Research Ethics.Vincent Richman & Alex Richman - 2012 - Science and Engineering Ethics 18 (2):241-246.
    Reports of research fraud have raised concerns about research integrity similar to concerns raised about financial accounting fraud. We propose a departure from self-regulation in that researchers adopt the financial accounting approach in establishing trust through an external validation process, in addition to the reporting entities and the regulatory agencies. The general conceptual framework for reviewing financial reports, utilizes external auditors who are certified and objective in using established standards to provide an opinion on the financial reports. These standards (...)
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  14. Ethics and the Auditing Culture: Rethinking the Foundation of Accounting and Auditing.David Satava, Cam Caldwell & Linda Richards - 2006 - Journal of Business Ethics 64 (3):271-284.
    Although the foundation of financial accounting and auditing has traditionally been based upon a rule-based framework, the concept of a principle-based approach has been periodically advocated since being incorporated into the AICPA Code of Conduct in 1989. Recent high profile events indicate that the accountants and auditors involved have followed rule-based ethical perspectives and have failed to protect investors and stakeholders – resulting in a wave of scandals and charges of unethical conduct. In this paper we describe how the rule-based (...)
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  15.  47
    Third-Party Certification, Sponsorship, and Consumers’ Ecolabel Use.Nicole Darnall, Hyunjung Ji & Diego A. Vázquez-Brust - 2018 - Journal of Business Ethics 150 (4):953-969.
    While prior ecolabel research suggests that consumers’ trust of ecolabel sponsors is associated with their purchase of ecolabeled products, we know little about how third-party certification might relate to consumer purchases when trust varies. Drawing on cognitive theory and a stratified random sample of more than 1200 consumers, we assess how third-party certification relates to consumers’ use of ecolabels across different program sponsors. We find that consumers’ trust of government and environmental NGOs to provide credible environmental information (...)
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  16.  12
    Parallel Paths to Enforcement: Private Compliance, Public Regulation, and Labor Standards in the Brazilian Sugar Sector.Richard Locke & Salo V. Coslovsky - 2013 - Politics and Society 41 (4):497-526.
    In recent years, global corporations and national governments have been enacting a growing number of codes of conduct and public regulations to combat dangerous and degrading work conditions in global supply chains. At the receiving end of this activity, local producers must contend with multiple regulatory regimes, but it is unclear how these regimes interact and what results, if any, they produce. This article examines this dynamic in the sugar sector in Brazil. It finds that although private and public agents (...)
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  17.  49
    Good Apples, Bad Apples: Sorting Among Chinese Companies Traded in the U.S.James S. Ang, Zhiqian Jiang & Chaopeng Wu - 2016 - Journal of Business Ethics 134 (4):611-629.
    Committing financial fraud is a serious breach of business ethics. However, there are few large scale studies of financial fraud, which involve ethical considerations. In this study, we investigate the pervasive financial scandals, which by the end of 2012 involved more than a third of the US-listed Chinese companies. Based on a sample of 262 US-listed Chinese companies, we analyze factors that differentiate between firms that commit financial fraud and those that do not. We find that firms more predisposed to (...)
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  18.  30
    The Cybernetics of political communications and social transformation in Colombia: the case of the National Audit Office.Raúl Espejo - 2022 - AI and Society 37 (3):1255-1267.
    This contribution offers the author’s personal experience with a project that took place 25 years ago in Latin America. This was about Second Order Auditing in Colombia during the second part of the 1990s. This project was carried out at the Country’s National Auditing Office, and was an application of the Viable System Model and the Viplan Methodology to a National Context. It was an innovative project at the CGR, focused on Second Order Auditing, to improve communications within the fabric (...)
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  19.  22
    Taylor’s Dilemma.Jan Taylor Morris & Jason Porter - 2019 - Journal of Business Ethics Education 16:267-274.
    This instructional case explores ethical and leadership issues within the context of public accounting. The case examines one senior manager in a public accounting firm who failed to receive an anticipated promotion to partner and the resulting discussions and actions that follow. The primary objectives of the case are to increase students’ awareness of select ethical issues commonly faced by auditors as they attempt to serve the public trust, their clients, and their firms, and to consider their own value (...)
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  20.  13
    Enriques e la didattica della matematica.Aldo Auditore - 2014 - Rivista di Storia Della Filosofia 69 (2):251-260.
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  21. Theory and decison.Richard G. Brody, John M. Coulter, Alireza Daneshfar, Auditor Probability Judgments, Discounting Unspecified Possibilities, Paula Corcho, José Luis Ferreira & Generalized Externality Games - 2003 - Theory and Decision 54:375-376.
     
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  22. Physics and Metaphysics: Theories of Space and Time.Jennifer Trusted - 1991 - New York: Routledge.
    Jennifer Trusted's new book argues that metaphysical beliefs are essential for scientific inquiry. The theories, presuppositions and beliefs that neither science nor everyday experience can justify are the realm of metaphysics, literally `beyond physics'. These basic beliefs form a framework for our activities and can be discovered in science, common sense and religion. By examining the history of science from the eleventh century to the present, this book shows how religious and mystical beliefs, as well as philosophical speculation have had (...)
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  23. Moral Principles and Social Values.Jennifer Trusted - 1987 - Routledge.
    First published in 1987. Routledge is an imprint of Taylor & Francis, an informa company.
     
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  24.  10
    Free Will and Responsibilty.Jennifer Trusted - 1984 - New York: Oxford University Press.
    This book was written for those who have a general interest in how the concepts of personal freedom and determinism affect their daily lives and their dealings with other people.
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  25.  25
    Gifts of Gametes: reflections about surrogacy.Jennifer Trusted - 1986 - Journal of Applied Philosophy 3 (1):123-126.
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  26. Scientific quasi-realism.Jennifer Trusted - 1990 - Mind 99 (393):109-111.
  27.  37
    Whose Life is it Anyway?Jennifer Trusted - 1990 - Journal of Applied Philosophy 7 (2):223-227.
    ABSTRACT This paper addresses a current confusion in debates on the morality of experimentation on human pre‐embryos: the confusion that arises from ambiguity in the sense of ‘human being’. We may quite legitimately decide to apply the term ‘human being’to all entities with human DNA but in that case we should not then imply that all human beings are as much objects of moral concern as the fetus or a post‐parturate human being. It is argued that whatever classifying terms we (...)
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  28. Angela Davis.Trust No Man - 2006 - In Elizabeth Hackett & Sally Anne Haslanger, Theorizing feminisms: a reader. Oxford: Oxford University Press.
  29. Upcoming CPD Seminars.Trust Accounting Profitability - forthcoming - Ethos: Journal of the Society for Psychological Anthropology.
  30.  11
    An introduction to the philosophy of knowledge.Jennifer Trusted - 1981 - London: Macmillan.
    A short account of the philosophy of knowledge for students reading philosophy for the first time. It also serves as a general introduction to those interested in the subject.
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  31.  10
    Beliefs and Biology: Theories of Life and Living.Jennifer Trusted - 2003 - Palgrave-Macmillan.
    The purpose of this book is to show how the science of biology has been influenced by ethical, religious, social, cultural and philosophical beliefs as to the nature of life and our human place in the natural world. It follows that there are accounts of theories and investigations from those of Aristotle to research in molecular biology today. These have been selected to illustrate the theme and there is no intention to present a comprehensive history of biology. It is suggested (...)
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  32.  31
    Berkeley's philosophy of mathematics.Jennifer Trusted - 1995 - History of European Ideas 21 (1):105-106.
    This book examines the place of mathematics in Berkeley's philosophy and Berkeley's place in the history of mathematics. Beginning with an account of the traditional "abstractionist" philosophy of mathematics which Berkeley opposed, it examines his case against abstract ideas as well as his differing accounts of arithmetic and geometry. Berkeley's critique of the calculus is also examined in detail, beginning with a historical treatment of the origins of the calculus, proceeding to analyze Berkeley's objections in his 1734 work "The Analyst", (...)
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  33.  8
    Inquiry and understanding: an introduction to explanation in the physical and human sciences.Jennifer Trusted - 1987 - Houndmills, Basingstoke, Hampshire: Macmillan Education.
  34. Moral Principles & Soc Values.Jennifer Trusted - 1995 - Routledge.
    First published in 1987. Routledge is an imprint of Taylor & Francis, an informa company.
     
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  35. Paul Faulkner.Agenealogy Of Trust - 2007 - Episteme 7:305.
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  36. Proceedings of the British Academy, Volume 26: 1940.Trust Henriette Hertz - 1941
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  37. Rich and Poor.Jennifer Trusted - 1995 - In Brenda Almond, Introducing Applied Ethics. Cambridge, USA: Wiley-Blackwell. pp. 289--304.
     
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  38. Thomas carlyle by Herbert jc Grierson.Henriette Hertz Trust - 1941 - In Trust Henriette Hertz, Proceedings of the British Academy, Volume 26: 1940. pp. 301.
     
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  39.  1
    The Disappearance of Ethics.Toni Saad North Bristol Nhs Trust - forthcoming - The New Bioethics:1-2.
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  40.  38
    The logic of scientific inference: an introduction.Jennifer Trusted - 1979 - London: Macmillan.
  41. Baby Mease, 193-194.Airedale Nhs Trust V. Bland - 2000 - In Raphael Cohen-Almagor, Medical ethics at the dawn of the 21st century. New York: New York Academy of Sciences. pp. 259.
     
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  42. Needed: A Modest Proposal.We Trust‘Democratic Deliberation - forthcoming - Hastings Center Report.
     
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  43.  22
    694 Philosophical Abstracts.Can We Trust Logical Form - 1994 - Journal of Philosophy 91 (10):694-694.
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  44.  7
    From My Reading to Yours.M. H. B. P. & Prometheus Trust - 1996
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  45.  18
    Collected Writings on the Gods and the World.Thomas Taylor & Prometheus Trust - 1994 - Minerva Books.
    This presents several texts dealing with the philosophic view of The Gods and their providential relationship with manifestation. It includes, - Sallust, On The Gods and the World; The Pythagoric Sentences of Demophilus; Taurus, On the Eternity of the World; The Thema Mundi of Julius Firmicus Maternus; The Emperor Julian's Oration to the Mother of the Gods; and To the Sovereign Sun; Synesius' On Providence; and two essays by Taylor, On the Mythology of the Greeks; and On the Theology of (...)
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  46. Chinese auditors' ethical behavior in an audit conflict situation.Ferdinand A. Gul, Andy Y. Ng & Marian Yew Jen Wu Tong - 2003 - Journal of Business Ethics 42 (4):379 - 392.
    This paper draws on the economics of ethical compliance model to examine the association between ethical reasoning, perceived risk of detection, perceived levels of penalties and Chinese auditors'' ethical behavior in an audit conflict situation. Using 53 Chinese auditors from Shenzen as subjects, and a survey questionnaire, this study found that there is a significant negative association between ethical reasoning and the likelihood of unethical behavior and that this negative association is weaker for auditors who perceive higher risks of detection.
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  47. Trust and antitrust.Annette Baier - 1986 - Ethics 96 (2):231-260.
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  48.  58
    Auditors' willingness to advocate client-preferred accounting principles.William E. Shafer, Alice A. Ketchand & Roselyn E. Morris - 2004 - Journal of Business Ethics 52 (3):213-227.
    This paper argues that independent auditors have lost sight of their obligation to be truly impartial, and have increasingly adopted an attitude of client advocacy. We argue that auditors have a professional obligation to go beyond merely passing judgment on whether client accounting methods are acceptable under GAAP, and to judge whether the principles adopted are the most appropriate under the circumstances. We then review recent evidence which suggests that auditors have abandoned this objective in favor of advocating client-preferred principles. (...)
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  49. Trust as an affective attitude.Karen Jones - 1996 - Ethics 107 (1):4-25.
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  50.  73
    Auditors' ability to discern the presence of ethical problems.Julia N. Karcher - 1996 - Journal of Business Ethics 15 (10):1033 - 1050.
    Recently, society and the accounting profession have become increasingly concerned with ethics. Accounting researchers have responded by attempting to investigate and analyze the ethical behavior of accountants. While the current state of ethical behavior among practitioners is important, the ability of accountants to detect ethical problems that may not be obvious should also be studied and understood. This study addresses three questions: (1) are auditors alert to ethical issues; (2) if so, how important do they perceive them to be; and (...)
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