Most people are familiar with the traditional view of the role of ethics in the auditing profession – the need for … auditors with integrity and objectivity. This essay addresses a second dimension of ethics in the auditing profession – the … auditors in practice and demands a deep and robust understanding of ethics, ethical infrastructures, and the products of those …

ethics during an auditing course. When ethical attitudes and preferred learning styles were re-assessed post-instruction, the … normally utilised when teaching accounting ethics. However, students’ learning styles are rarely assessed. This study evaluates … ethics instruction environment. The ethical attitudes and preferred learning styles of a cohort (137) of final year …

thought, as evidenced by the ethics content of core accounting texts and the International Federation of Accountants’ ethics … publications. We suggest adopting a ‘thematic’ approach to teaching ethics as an integrated part of accounting curricula. This … educated to meet global ethical standards, and (ii) that teaching ethics should accommodate ethical traditions and practices …

An institutional auditing program typically consists of the following steps: a sample audit, the decision to move to … overbilling percentage and amount. This paper discusses the optimal settlement offer, the net recovery through auditing, the … condition for the auditors to move to the full audit, and how an auditing program can be truly cost-effective. This paper …

are ethical controversies. Building on the literature on AI ethics, the authors systematically scrutinize the ethical … ethical principles, the authors shed light on the applicability of a purely principled, deontological approach to AI ethics in …