PDF Ebook Ethics in the auditing profession
In the recent decades the auditing profession has been faced by several scandals. These scandals have brought up a lot of attention in media. Corporate scandals have led to increased demands for ethics within the auditing profession. To regain the trustworthiness in the auditing profession and to prevent future scandals, the demands on the profession have increased. The aim of the study is, from a Swedish perspective, to investigate the level of ethical reasoning among auditors and accounting students when facing an ethical dilemma.
We introduce this chapter by giving a background to our problem. This is followed by a discussion of the problem and a definition of the main problem. The purpose summarizes what we want to achieve with our thesis. Finally, an outline is presented.
Contents
1 Introduction
- 1.1 Background
1.2 Problem discussion
1.2.1 Main problem
1.3 Purpose
1.4 Outline
2 Methodology
- 2.1 Quantitative and qualitative approach
2.2 Deductive approach
2.3 Data collection
2.4 Sample
2.5 Survey
2.6 Interviews
2.7 Validity & Reliability
3 Theoretical framework
- 3.1 Ethics in business
- 3.1.1 Corporate scandals
3.1.2 US vs. European approach
3.2 Ethics in auditing
- 3.2.1 Students
3.2.2 Codes of ethics
3.2.3 Codes of ethics in a Swedish perspective
3.3 Ethical reasoning in decision-making
- 3.3.1 Cognitive moral development
3.4 Summary
4 Empirical findings
- 4.1 Ethics in business
4.2 Ethics in auditing
- 4.2.1 Students
4.2.2 Codes of ethics in a Swedish perspective
4.3 Ethical reasoning in decision-making
- 4.3.1 Ethical dilemma
5 Analysis
- 5.1 Ethics in business
5.2 Ethics in auditing
- 5.2.1 Students
5.2.2 Codes of ethics
5.3 Ethical reasoning in decision-making
- 5.3.1 Cognitive moral development
6 Conclusion
7 Suggestions for further studies
List of References
Posted in :
