|CORE ETHICAL ISSUES OF EXTERNAL ACCOUNTING|
|Written by LUMINITA IONESCU|
ABSTRACT. On Carmichael et al.’s reading, the best suppliers want to develop long term relationships with customers whom they can trust to deal fairly with them and to pay on time. McAuliffe observes that the concept of “ethics audits” in Australia does not appear to have been developed to the point of creating a useful process or tool that could have adaptability to front-line professional practice in human service organisations. Campbell points out that research into the ethics of accountants and auditors is focussed on discovering how to maximise compliance with generally accepted principles of professional conduct. (pp. 121–124) JEL Classification: A20, M42, L22
Notice to readers
In order to view full text of this article, you must be a paid Addleton journals subscriber or purchase electronic access to this article. You may also purchase a print copy of this article.