Search results
1 – 1 of 1Kristine Barlaup, Hanne Iren Drønen and Iris Stuart
The purpose of this paper is to encourage ethical discernment as a dimension of business decision‐making.
Abstract
Purpose
The purpose of this paper is to encourage ethical discernment as a dimension of business decision‐making.
Design/methodology/approach
Development of ethical discernment and a process of ethical evaluation in the analysis of decisions made by the auditors and management in the Adelphia accounting scandal.
Findings
The paper finds that accounting may benefit from an increased focus on ethical discernment and ethical behavior. Ethical behavior may help restore trust and confidence in the capital market system and reduce fraudulent financial reporting.
Originality/value
This paper presents an alternative to regulation for restoring trust in the financial oversight function.
Details