Auditing | Institute for Sustainable Leadership

Research tidbits: Auditing and ethics

A few articles dealing with ethics in accounting practices. Regulation and the promotion of audit ethics: analysis of the content of the EU’s policy Accounting literature has commonly judged the impact of regulation on auditors’ ethical commitment by studying daily audit practice. The authors argue that the content of the regulations themselves is an important determinant of such an impact. This paper evaluates the capacity of the content of regulation to promote audit ethics by reference to the European [...]

Research tidbits: Values in auditing and accounting

A selection of interesting articles we found recently about values in auditing and accounting. Exploring moral judgements among accounting and other business students In this exploratory paper, Margaret Andersen and her colleagues investigate the extension of Haidt’s (Psychol Rev 108(4):814–834, 2001, The righteous mind: Why good people are divided by politics and religion, 2012) Moral Foundations Theory (MFT), using the MFQ30 questionnaire, from a sample of the general public across many countries to a sample of business [...]