메뉴 건너뛰기




Volumn 13, Issue 9, 1998, Pages 500-508

On ethical theory in auditing

Author keywords

Codes of practice; Ethics

Indexed keywords


EID: 84992957202     PISSN: 02686902     EISSN: None     Source Type: Journal    
DOI: 10.1108/02686909810245910     Document Type: Review
Times cited : (9)

References (47)
  • 1
    • 38749084403 scopus 로고
    • translated by Terence Irwin, Hackett Publishing, Indianapolis, IN.
    • Aristotle (1985), Nicomachean Ethics, translated by Terence Irwin, Hackett Publishing, Indianapolis, IN.
    • (1985) Nicomachean Ethics
  • 2
    • 0004220926 scopus 로고
    • Introduction to the principles of morals and legislation
    • in Warnock M., (Ed.) Fontana, London.
    • Bentham, J. (1789/1962), “Introduction to the principles of morals and legislation”, in Warnock, M. (Ed.)Utilitarianism, Fontana, London.
    • (1789) Utilitarianism
    • Bentham, J.1
  • 3
    • 0000072219 scopus 로고
    • A Janus-headed model of ethical theory: Looking two ways at business/society issues
    • Brady, F.N. (1985), “A Janus-headed model of ethical theory: Looking two ways at business/society issues”, Academy of Management Review, Vol. 10 No. 3, pp. 568-76.
    • (1985) Academy of Management Review , vol.10 , Issue.3 , pp. 568-576
    • Brady, F.N.1
  • 4
    • 0000158425 scopus 로고
    • Business meta-ethics: an analysis of two theories
    • Brady, F.N. and Dunn, C.P. (1995), “Business meta-ethics: an analysis of two theories”, Business Ethics Quarterly, Vol. 5 No. 3, pp. 385-98.
    • (1995) Business Ethics Quarterly , vol.5 , Issue.3 , pp. 385-398
    • Brady, F.N.1    Dunn, C.P.2
  • 5
    • 20044369758 scopus 로고    scopus 로고
    • Feminist ethics as moral grounding for stakeholder theory
    • Burton, B.K. and Dunn, C.P. (1996), “Feminist ethics as moral grounding for stakeholder theory”, Business Ethics Quarterly, Vol. 6 No. 2, pp. 133-47
    • (1996) Business Ethics Quarterly , vol.6 , Issue.2 , pp. 133-147
    • Burton, B.K.1    Dunn, C.P.2
  • 9
    • 84948196301 scopus 로고
    • Ethics and the internal auditor, phase II. A comparison of the 1983 and 1994 surveys
    • Dittenhofer, M. and Sennetti, J. (1995), “Ethics and the internal auditor, phase II. A comparison of the 1983 and 1994 surveys”, Managerial Auditing Journal, Vol. 10 No. 4, pp. 35-43.
    • (1995) Managerial Auditing Journal , vol.10 , Issue.4 , pp. 35-43
    • Dittenhofer, M.1    Sennetti, J.2
  • 11
    • 84949403524 scopus 로고
    • After virtue? Accounting as a moral and discursive practice
    • Francis, J.R. (1990), “After virtue? Accounting as a moral and discursive practice”, Accounting, Auditing & Accountability Journal, Vol. 3 No. 3, pp. 5-17.
    • (1990) Accounting, Auditing & Accountability Journal , vol.3 , Issue.3 , pp. 5-17
    • Francis, J.R.1
  • 12
    • 0003509730 scopus 로고
    • Harvard University Press, Cambridge, MA.
    • Gilligan, C. (1982), In a Different Voice, Harvard University Press, Cambridge, MA.
    • (1982) In a Different Voice
    • Gilligan, C.1
  • 13
    • 0002819161 scopus 로고
    • Teaching ethics in accounting and the ethics of accounting teaching
    • Gray, R., Bebbington, J. and McPhail, K. (1994), “Teaching ethics in accounting and the ethics of accounting teaching”, Accounting Education, Vol. 3 No. 1, pp. 51-75.
    • (1994) Accounting Education , vol.3 , Issue.1 , pp. 51-75
    • Gray, R.1    Bebbington, J.2    McPhail, K.3
  • 14
    • 0007078763 scopus 로고
    • Some unresolved ethical issues in auditing
    • Gunz, S. and McCutcheon, J. (1991), “Some unresolved ethical issues in auditing”, Journal of Business Ethics, Vol. 10, pp. 777-85.
    • (1991) Journal of Business Ethics , vol.10 , pp. 777-785
    • Gunz, S.1    McCutcheon, J.2
  • 15
    • 84993015442 scopus 로고
    • Virtues and rules: a response to Robert C. Solomon
    • in Donaldson T. and Freeman R.E. (Eds), Oxford University Press, New York, NY.
    • Hartman, E. (1994), “Virtues and rules: a response to Robert C. Solomon”, in Donaldson, T. and Freeman, R.E. (Eds), Business as a Humanity, Oxford University Press, New York, NY.
    • (1994) Business as a Humanity
    • Hartman, E.1
  • 17
    • 0004305328 scopus 로고
    • Fundamental principles of the metaphysics of morals
    • translated by, Abbott, T.K. Longmans, Green and Co., London, 5th ed
    • Kant, I. (1785/1898), “Fundamental principles of the metaphysics of morals”, translated by Abbott, T.K. inKant′s Critiques of Practical Reason and Other Works on the Theory of Ethics, Longmans, Green and Co., London (5th ed).
    • (1785) Kant′s Critiques of Practical Reason and Other Works on the Theory of Ethics
    • Kant, I.1
  • 19
    • 20044396778 scopus 로고    scopus 로고
    • Feminist morality and competitive reality: a role for an ethic of care?
    • Liedtka, J.M. (1996), “Feminist morality and competitive reality: a role for an ethic of care?”, Business Ethics Quarterly, Vol. 6 No. 2, pp. 179-200.
    • (1996) Business Ethics Quarterly , vol.6 , Issue.2 , pp. 179-200
    • Liedtka, J.M.1
  • 20
    • 0000888507 scopus 로고
    • A survey of ethical behaviour in the accounting profession
    • Loeb, S.E. (1971), “A survey of ethical behaviour in the accounting profession”, Journal of Accounting Research, Vol. 9 No. 2, pp. 287-306.
    • (1971) Journal of Accounting Research , vol.9 , Issue.2 , pp. 287-306
    • Loeb, S.E.1
  • 21
    • 0039965315 scopus 로고
    • Moral reasoning and moral atmosphere in the domain of accountin
    • Lovell, A. (1995), “Moral reasoning and moral atmosphere in the domain of accountin”, Accounting, Auditing & Accountability Journal, Vol. 8 No. 3, pp. 60-80
    • (1995) Accounting, Auditing & Accountability Journal , vol.8 , Issue.3 , pp. 60-80
    • Lovell, A.1
  • 22
    • 0041423950 scopus 로고    scopus 로고
    • Some thoughts on Kohlberg's hierarchy of moral reasoning and its relevance for accounting theories
    • Lovell, A. (1997), “Some thoughts on Kohlberg's hierarchy of moral reasoning and its relevance for accounting theories”, Accounting Education, Vol. 6 No. 2, pp. 147-62.
    • (1997) Accounting Education , vol.6 , Issue.2 , pp. 147-162
    • Lovell, A.1
  • 23
    • 0004123406 scopus 로고
    • 2nd ed., Duckworth, London.
    • MacIntyre, A. (1985), After Virtue, 2nd ed., Duckworth, London.
    • (1985) After Virtue
    • MacIntyre, A.1
  • 25
    • 84970270428 scopus 로고
    • Warnock M. (Ed.), Fontana, London
    • Mill, J.S. (1861/1962), Utilitarianism, Warnock, M. (Ed.), Fontana, London.
    • (1861) Utilitarianism
    • Mill, J.S.1
  • 26
    • 0001149252 scopus 로고
    • Virtue ethics and accounting education
    • Mintz, S.M. (1995), “Virtue ethics and accounting education”, Issues in Accounting Education, Vol. 10 No. 2, pp. 247-67.
    • (1995) Issues in Accounting Education , vol.10 , Issue.2 , pp. 247-267
    • Mintz, S.M.1
  • 27
    • 0001595514 scopus 로고
    • An ethical approach to the choices faced by auditors
    • Moizer, P. (1995), “An ethical approach to the choices faced by auditors”, Critical Perspectives on Accounting, Vol. 6 No. 5, pp. 415-31.
    • (1995) Critical Perspectives on Accounting , vol.6 , Issue.5 , pp. 415-431
    • Moizer, P.1
  • 29
    • 0002163525 scopus 로고
    • Biting the epistemological hand: feminist perspectives on science and their implications for accounting research
    • Oakes, L.S. and Hammond, T.A. (1995), “Biting the epistemological hand: feminist perspectives on science and their implications for accounting research”, Critical Perspectives on Accounting, Vol. 6 No. 1, pp. 49-75.
    • (1995) Critical Perspectives on Accounting , vol.6 , Issue.1 , pp. 49-75
    • Oakes, L.S.1    Hammond, T.A.2
  • 30
    • 0010777984 scopus 로고
    • Auditor independence deficiencies and alleged audit failures
    • Pearson, M.A. (1987), “Auditor independence deficiencies and alleged audit failures”, Journal of Business Ethics, Vol. 6, pp. 281-7.
    • (1987) Journal of Business Ethics , vol.6 , pp. 281-287
    • Pearson, M.A.1
  • 31
    • 0000170976 scopus 로고
    • Ethical reasoning and selection-socialisation in accounting
    • Ponemon, L.A. (1992), “Ethical reasoning and selection-socialisation in accounting”, Accounting, Organizations and Society, Vol. 17 No. 3/4, pp. 239-58.
    • (1992) Accounting, Organizations and Society , vol.17 , Issue.3-4 , pp. 239-258
    • Ponemon, L.A.1
  • 32
    • 0030076251 scopus 로고    scopus 로고
    • The Kohlberg-Gilligan controversy: lessons for accounting ethics education
    • Reiter, S. (1996), “The Kohlberg-Gilligan controversy: lessons for accounting ethics education”, Critical Perspectives on Accounting, Vol. 7 Nos. 1/2, pp. 33-54.
    • (1996) Critical Perspectives on Accounting , vol.7 , Issue.1-2 , pp. 33-54
    • Reiter, S.1
  • 33
    • 84986079172 scopus 로고    scopus 로고
    • The ethics of care and new paradigms for accounting practice
    • Reiter, S. (1997), “The ethics of care and new paradigms for accounting practice”, Accounting, Auditing & Accountability Journal, Vol. 10 No. 3, pp. 299-324.
    • (1997) Accounting, Auditing & Accountability Journal , vol.10 , Issue.3 , pp. 299-324
    • Reiter, S.1
  • 34
    • 0002215871 scopus 로고
    • A reexamination of the internal auditors’ code of ethics
    • Siegel, P.H.,O'shaughnessy, J. and Rigsby, J.T. (1995), “A reexamination of the internal auditors’ code of ethics”, Journal of Business Ethics, Vol. 14, pp. 949-57.
    • (1995) Journal of Business Ethics , vol.14 , pp. 949-957
    • Siegel, P.H.1    O'shaughnessy, J.2    Rigsby, J.T.3
  • 35
    • 53249100535 scopus 로고
    • Extreme and restricted utilitarianism
    • Foot P. (Ed), Oxford University Press, Oxford.
    • Smart, J.J.C. (1967), “Extreme and restricted utilitarianism, ” in Foot, P. (Ed), Theories of Ethics, Oxford University Press, Oxford.
    • (1967) Theories of Ethics
    • Smart, J.J.C.1
  • 36
    • 0002153369 scopus 로고
    • Accounting and social change: A neutralist view
    • Solomons, D. (1991), “Accounting and social change: A neutralist view”, Accounting, Organizations and Society, Vol. 16 No. 3, pp. 287-95.
    • (1991) Accounting, Organizations and Society , vol.16 , Issue.3 , pp. 287-295
    • Solomons, D.1
  • 37
    • 0038910181 scopus 로고
    • Goodwill, going concern, stocks and flows: a prescription for moral analysis
    • Swanda, J.R. (1990,)“Goodwill, going concern, stocks and flows: a prescription for moral analysis”, Journal of Business Ethics, Vol. 9 No. 9, pp. 751-9.
    • (1990) Journal of Business Ethics , vol.9 , Issue.9 , pp. 751-759
    • Swanda, J.R.1
  • 38
    • 0031115792 scopus 로고    scopus 로고
    • Cognitive moral development and auditor independence
    • Sweeney, J.T. and Roberts, R.W. (1997), “Cognitive moral development and auditor independence”, Accounting, Organizations and Society, Vol. 22 Nos. 3/4, pp. 337-52.
    • (1997) Accounting, Organizations and Society , vol.22 , Issue.3-4 , pp. 337-352
    • Sweeney, J.T.1    Roberts, R.W.2
  • 39
    • 44949286322 scopus 로고
    • The accountant as partisan
    • Tinker, T. (1991), “The accountant as partisan”, Accounting, Organizations and Society, Vol. 16 No. 3, pp. 297-310.
    • (1991) Accounting, Organizations and Society , vol.16 , Issue.3 , pp. 297-310
    • Tinker, T.1
  • 41
    • 0347588558 scopus 로고
    • Business ethics: busybody or corporate conscience?
    • Vinten, G. (1990), “Business ethics: busybody or corporate conscience?”, Managerial Auditing Journal, Vol. 5 No. 2, pp. 4-11.
    • (1990) Managerial Auditing Journal , vol.5 , Issue.2 , pp. 4-11
    • Vinten, G.1
  • 45
    • 0001043664 scopus 로고
    • A feminist reinterpretation of the stakeholder concept
    • Wicks, A.C., Gilbert, D.R., Freeman, R.E. (1994), “A feminist reinterpretation of the stakeholder concept”, Business Ethics Quarterly, Vol. 4, pp. 475-97.
    • (1994) Business Ethics Quarterly , vol.4 , pp. 475-497
    • Wicks, A.C.1    Gilbert, D.R.2    Freeman, R.E.3
  • 46
    • 84863131285 scopus 로고
    • Professional values and the ethical perceptions of internal auditors
    • Ziegenfuss, D.E. and Singhapakdi, A. (1994), “Professional values and the ethical perceptions of internal auditors”, Managerial Auditing Journal, Vol. 9 No. 1, pp. 34-44.
    • (1994) Managerial Auditing Journal , vol.9 , Issue.1 , pp. 34-44
    • Ziegenfuss, D.E.1    Singhapakdi, A.2
  • 47
    • 55349098460 scopus 로고
    • Do internal auditors and management accountants have different ethical philosophies?
    • Ziegenfuss, D.E., Singhapakdi, A. and Martinson, O.B. (1994), “Do internal auditors and management accountants have different ethical philosophies?”, Managerial Auditing Journal, Vol. 9 No. 1, pp. 4-11.
    • (1994) Managerial Auditing Journal , vol.9 , Issue.1 , pp. 4-11
    • Ziegenfuss, D.E.1    Singhapakdi, A.2    Martinson, O.B.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.