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Extending the Boundaries of Accounting Ethics Research
Steven M. Mintz,
California Polytechnic State University, San Luis Obispo
ABSTRACT. This paper utilizes a corporate governance research framework to identify six areas for study using framing questions to stimulate research. The six areas include: (1) Virtue Ethics: Role of the External Auditor; (2) Ethical Tone at the Top: Audit Committee Responsibilities; (3) Custodial Responsibilities: Role of the Board of Directors; (4) Fiduciary Responsibilities: Role of the CEO: (5) Building Shareholder Trust: Financial Statements that “Present Fairly”; and (6) Ethical Values: The Control Environment. The conceptual framework describes how each element within a corporate governance system interrelates with other elements (internal effect) and with external audit and regulatory requirements (external effect).
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