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Restoring trust in auditing: ethical discernment and the Adelphia scandal

Kristine Barlaup (Department of Accounting, Auditing and Law, Norwegian School of Economics and Business Administration, Bergen, Norway)
Hanne Iren Drønen (Department of Accounting, Auditing and Law, Norwegian School of Economics and Business Administration, Bergen, Norway)
Iris Stuart (Department of Accounting, Auditing and Law, Norwegian School of Economics and Business Administration, Bergen, Norway)

Managerial Auditing Journal

ISSN: 0268-6902

Article publication date: 2 January 2009

5140

Abstract

Purpose

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The purpose of this paper is to encourage ethical discernment as a dimension of business decision‐making.

Design/methodology/approach

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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

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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

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This paper presents an alternative to regulation for restoring trust in the financial oversight function.

Keywords

Citation

Barlaup, K., Iren Drønen, H. and Stuart, I. (2009), "Restoring trust in auditing: ethical discernment and the Adelphia scandal", Managerial Auditing Journal, Vol. 24 No. 2, pp. 183-203. https://doi.org/10.1108/02686900910924572

Publisher

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Emerald Group Publishing Limited

Copyright © 2009, Emerald Group Publishing Limited

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