Could Auditing Standards Be Based on Society's Values?  

Oleh:

Zaid, Omar Abdullah

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Journal of Business Ethics vol. 16 no. 11 (Aug. 1997), page 1185-1200.
Topik: Auditing Standards; Society's Values

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: BB27.29 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

One of the criticisms directed at the accounting profession is that auditing and accounting standards are subjective in nature and do not represent the society's widespread interests and values. This paper examines whether a general consensus exists regarding the significance of incorporating society's values into auditing standards. The examination revealed the lack of such general agreement and further indicated that the perceptual differences are subjective in nature and not influenced by the participant's qualifications, income, experience, gender or marital status.

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