Table of contents
Do Internal Auditors and Management Accountants Have Different Ethical Philosophies
Douglas E. Ziegenfuss, Anusorn Singhapakdi, Otto B. MartinsonExamines whether internal auditors and management accountants havedifferent personal ethical philosophies. Also examines the possiblepresence of intervening variables such as…
The IIA Code of Ethics: An International Perspective
Rocco R. VanascoHighlights similarities among the codes of ethics promulgated byprofessional societies in the United States such as The Institute ofInternal Auditors (IIA), the American Institute…
Ethical Perceptions of CPAs
Don W. Finn, Paul Munter, Thomas E McCaslinThere has been an increasing concern about ethical behaviour in theaccounting profession. Examines CPAs′ perceptions about the ethicalbehaviour which currently exists in the…
The Social Audit and Ethics
Samuel M. Natale, Joseph W. FordWritten in response to many enquiries about how the social audit islinked to quality control issues, reviews the developmental history ofthe social audit and its links to…
Professional Values and the Ethical Perceptions of Internal Auditors
Douglas E. Ziegenfuss, Anusorn SinghapakdiExamines the influence which the Institute of Internal Auditors′ Code ofEthics has on its members′ ethical perceptions. Also determines whetherthis influence is greater than…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou