Barlaup, Kristine; Drønen, Hanne Iren; Stuart, Iris - In: Managerial Auditing Journal 24 (2009) February, pp. 183-203
Purpose – The purpose of this paper is to encourage ethical discernment as a dimension of business decision-making. Design/methodology/approach – Development of ethical discernment and a process of ethical evaluation in the analysis of decisions made by the auditors and management in the...