Ethics and Auditing

Ethics and Auditing

Edited by: Tom Campbell, Keith Houghton

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Ethics and Auditing examines ethical challenges exposed by recent accounting and auditing ‘lapses’ through a study of interconnected moral, legal and accounting issues. The book aims to engage a broad readership in the discussion of audit failure and reform.

With its range of intellectual and practical perspectives, Ethics and Auditing provides critical analyses of auditor independence, conflicts of interest, self-regulation, the setting and enforcing of auditing standards, and ethics education.


ISBN (print):
ISBN (online):
Publication date:
Jun 2005
ANU Press
Business & Economics; Social Sciences: Accounting & Finance

PDF Chapters

Ethics and Auditing »

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Part I. Approaches to the critique of auditing (PDF, 402KB)

  1. Governance and accountability: a legal approach to auditing – Stephen Bottomley
  2. ‘Perfectly legal’: a sociological approach to auditing – Doreen McBarnet
  3. Public oversight: an international approach to auditing – Roger Simnett and Alana Smith
  4. The role of markets: an economic approach to auditing – Jane Hamilton and Donald Stokes
  5. True and fair to whom?: a philosophical approach to auditing – Tom Campbell

Part II. Auditor independence (PDF, 1.3MB)

  1. Conflicts of interest in auditing: are they conducive to corruption? – Edward Spence
  2. Attachments between directors and auditors: do they affect engagement tenure? – Nicholas P Courtney and Christine A Jubb
  3. Where were the gatekeepers? Corporate collapses and the role of accountants – Barry J Cooper
  4. Management economic bargaining power and auditors’ objectivity – Carolyn A Windsor
  5. Criticisms of auditors and earnings management during the Asian economic crisis – Shireenjit Kaur Johl, Christine A Jubb and Keith A Houghton

Part III. Beyond the auditor: the search for solutions (PDF, 422KB)

  1. Auditor independence: regulation, oversight and inspection – Keith A Houghton and Christine A Jubb
  2. Improving ethical judgment through deep learning – Kay Plummer
  3. Can we teach auditors and accountants to be more ethically competent and publicly accountable? – Bryan Howieson
  4. Do auditor provided non-audit services (APNAS) fees impair auditor independence? – Christopher Ikin

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