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Ethics Auditing: Lessons from Business Ethics for Ethics Auditing of AI
This chapter reviews the business ethics literature on ethics auditing to extract lessons for the emerging practice of ethics auditing of Artificial...
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Tech Ethics Through Trust Auditing
The public’s trust in the technology sector is waning and, in response, technology companies and state governments have started to champion “tech...
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Effectiveness of data auditing as a tool to reinforce good research data management (RDM) practice: a Singapore study
BackgroundInstitutions, funding agencies and publishers are placing increasing emphasis on good research data management (RDM). RDM lapses in medical...
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Ethics-Based Auditing of Automated Decision-Making Systems: Nature, Scope, and Limitations
Important decisions that impact humans lives, livelihoods, and the natural environment are increasingly being automated. Delegating tasks to...
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Ethics Auditing Framework for Trustworthy AI: Lessons from the IT Audit Literature
The European Guidelines on Trustworthy Artificial Intelligence refer to auditing as a key way to implement ethical practices into the development and...
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The Ethical Implications of Using Artificial Intelligence in Auditing
Accounting firms are reporting the use of Artificial Intelligence (AI) in their auditing and advisory functions, citing benefits such as time...
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Should I Stay or Should I Go? Auditor Ethical Conflict and Turnover Intention
Ethical conflicts (ECs), dilemmas auditors face when personal values or professional obligations clash with their actions, pose significant...
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Auditor Independence in Kinship Economies: A MacIntyrian Perspective
This paper explores the practices of auditors in a non-Western cultural environment. Drawing on Alasdair MacIntyre’s virtue ethics framework and...
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Mission Statements of Public Accounting Firms: Antecedents and Consequences of Professional Vs. Commercial Orientations
Public accounting firms must balance conflicting goals, including returning a profit for their owners (commercialism) and serving the public interest...
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Paymasters and Assurance Providers: Exploring Firms’ Discretion in Selecting Non-financial Auditors
Ethical issues in non-financial auditing are increasingly under scrutiny and questions have been raised about the impartiality and independence of...
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Investigating and preventing scientific misconduct using Benford’s Law
Integrity and trust in that integrity are fundamental to academic research. However, procedures for monitoring the trustworthiness of research, and...
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Medical versus social egg freezing: the importance of future choice for women’s decision-making
While the literature on oncofertility decision-making was central to the bioethics debate on social egg freezing when the practice emerged in the...
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UK audit reporting practices in the pre-ISA700 (2015 revision) era
Given its significance to stakeholders, the process of revising audit reports is an essential subject in today’s economic context. This study aims to...
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Islamic Religiosity and Auditors’ Judgements: Evidence from Pakistan
We extend the literature by providing evidence that a cultural variable, intrinsic Islamic religiosity is important in understanding auditors’...
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Consequences of Ethical and Audit Violations: Evidence from the PCAOB Settled Disciplinary Orders
We investigate the justifications provided by the Public Company Accounting Oversight Board (PCAOB) when sanctioning audit firms and individual...
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Factors Eliciting Corporate Fraud in Emerging Markets: Case of Firms Subject to Enforcement Actions in Malaysia
This study investigates the key factors that elicit financial reporting fraud among companies in Malaysia. Using enforcement action releases issued...
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Do Internal Auditors Make Consistent Ethical Judgments in English and Chinese in Reporting Wrongdoing?
We contribute to the literature on intentions to report wrongdoing by examining whether Chinese internal auditors make consistent judgments when an...
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Non-audit Engagements and the Creation of Public Value: Consequences for the Public Interest
In this article, we extend the research on the public interest to non-audit engagements performed by accounting firms and public accountants. Our...
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The Riskification of Internal Auditors’ Ethical Deliberation: An Emerging Third Logic Between Norms and Values?
What ethical challenges do internal auditors (IAs) encounter in their professional role, and how do they navigate these hurdles, especially when...
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Manifold Conceptions of the Internal Auditing of Risk Culture in the Financial Sector
This exploratory study investigates the manifold conceptions of the internal auditing (IA) of risk culture prevalent among four influential actors of...
