Professor Wayne Rodgers W.Rodgers@hull.ac.uk
Chair Professor of Accounting
Professor Wayne Rodgers W.Rodgers@hull.ac.uk
Chair Professor of Accounting
Andrés Guiral
José A. Gonzalo
Several critics have reopened the continuing debate regarding the credibility of the auditing profession in part because of auditors' reluctance to issue warning signals to investors. At the root of auditors' lack of independence issues are conflicts of interest resulting from the structural features of auditor-client relationship. The Throughput Model (TP) is advanced to illustrate how ethical issues may be influenced by conflicts of interest. In the first stage, the TP provides an isolation of auditors' ethical positions from six ethical different perspectives. In the second stage, previous TP theory is built upon by arguing a simultaneous analysis of how conflicts of interests may induce auditors' behavior. We conclude that in the current low litigation risk environment, auditors' ethical behavior (both conscious and unconscious) is clearly 'unbalanced' favoring the reluctance to issue warning signals. Finally, we offer a discussion of potential solutions to improve ethical issues. © 2008 Springer Science+Business Media B.V.
Rodgers, W., Guiral, A., & Gonzalo, J. A. (2009). Different pathways that suggest whether auditors' going concern opinions are ethically based. Journal of Business Ethics, 86(3), 347-361. https://doi.org/10.1007/s10551-008-9851-8
Journal Article Type | Article |
---|---|
Online Publication Date | Jul 3, 2008 |
Publication Date | 2009-05 |
Deposit Date | Nov 13, 2014 |
Journal | Journal Of Business Ethics |
Print ISSN | 0167-4544 |
Electronic ISSN | 1573-0697 |
Publisher | Springer Publishing Company |
Peer Reviewed | Peer Reviewed |
Volume | 86 |
Issue | 3 |
Pages | 347-361 |
DOI | https://doi.org/10.1007/s10551-008-9851-8 |
Keywords | Auditing; Conflicts of interest; Decision making; Ethics; Throughput Model; Warning signals |
Public URL | https://hull-repository.worktribe.com/output/473181 |
Publisher URL | https://link.springer.com/article/10.1007%2Fs10551-008-9851-8#aboutcontent |
Enhancing Information Usefulness by Line Managers' Involvement in Cross-Unit Activities
(2011)
Journal Article
About Repository@Hull
Administrator e-mail: repository@hull.ac.uk
This application uses the following open-source libraries:
Apache License Version 2.0 (http://www.apache.org/licenses/)
Apache License Version 2.0 (http://www.apache.org/licenses/)
SIL OFL 1.1 (http://scripts.sil.org/OFL)
MIT License (http://opensource.org/licenses/mit-license.html)
CC BY 3.0 ( http://creativecommons.org/licenses/by/3.0/)
Advanced Search