The pattern of fraudulent accounting : Ethics, external auditing and internal whistle-blowing process
نویسندگان
چکیده
منابع مشابه
Blowing the Whistle
Leniency clauses, offering cartelists legal immunity if they blow the whistle on each other, is a recent anti-trust innovation. The authorities wish to thwart cartels and promote competition. This effect is not evident, however; whistle-blowing may enforce trust and collusion by providing a tool for cartelists to punish each other. We examine the impact of leniency law, and other rules, theoret...
متن کاملProfessional Ethics in Accounting and Auditing
Ethics is a subject that is inclusive to all aspects of human life cover. The growing human and social relationships become more complex, creates new needs are The emergence of various professions, born efforts in response to the requirements and conditions change over time, they gradually shape the evolution and development of the valley. Time and circumstances change and they gradually form e...
متن کاملSome Paradoxes of Whistle-Blowing
By "paradox" I mean an apparent—and, in this case, real—inconsistency between theory (our Systematic understanding of whistle-blowing) and the facts (what we actually know, or think we know, about whistle-blowing). What concerns me is not a few anomalies, the exceptions that test a rule, but a flood of exceptions that seems to swamp the rule. This paper has four parts. The first states the stan...
متن کاملDeveloping and teaching the virtue-ethics foundations of healthcare whistle blowing.
Healthcare whistle blowing, despite the benefits it has brought to healthcare systems in many developed countries, remains generally regarded as a pariah activity by many of the most influential healthcare professionals and regulatory institutions. Few if any medical schools or law department health law and bioethics classes, teach whistle blowing in a formal sense. Yet without exception, publi...
متن کاملThe Impact Of Relationships And Confucian Ethics On Chinese Employees' Whistle-Blowing Willingness In Software Projects
One of the reasons why software projects suffer from high failure rate is that employees working on the project are often reluctant to blow the whistle informing the upper-level management about the failing status of the project. In this study, we examine the impacts of organizational commitment, interpersonal closeness, and Confucian ethics on the employees’ whistle-blowing intentions in the E...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Journal of Governance and Regulation
سال: 2017
ISSN: 2306-6784,2220-9352
DOI: 10.22495/jgr_v6_i1_p2