publication . Article . 2010

Resolving Ethical Dilemmas in Financial Audit

Professor PhD Turlea Eugeniu; PhD Student Mocanu Mihaela;
Open Access
  • Published: 01 Jan 2010
Abstract
Resolving ethical dilemmas is a difficult endeavor in any field and financial auditing makes no exception. Ethical dilemmas are complex situations which derive from a conflict and in which a decision among several alternatives is needed. Ethical dilemmas are common in the work of the financial auditor, whose mission is to serve the interests of the public at large, not those of the auditee’s managers who mandate him/her. The objective of the present paper is to offer support in resolving ethical dilemmas in financial audit. Methodologically, the paper applies an innovative moral reasoning framework – the Potter box – to a scenario frequently encountered in finan...
Subjects
ACM Computing Classification System: ComputingMilieux_THECOMPUTINGPROFESSIONComputingMilieux_LEGALASPECTSOFCOMPUTING
free text keywords: financial audit, dilemmas, decisionmaking process., jel:M4, jel:M42
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