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Please use this identifier to cite or link to this item: http://hdl.handle.net/1959.3/4964
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- Title
- Business ethics, corporate governance and audit independence: a trilogy
- Author(s)
- Richardson, Antoinette; Tempone, Irene
- Abstract
- Action is being taken against professional accounting firms, the most significant being that against Andersens for their role in the Enron collapse. This paper examines the issues of business ethics and audit independence in the light of recent changes to corporate govemance requirements in Australia and overseas and makes conunent on the teaching of business ethics in tertiary institutions. The implications of the Sarbanes-Oxley Act, passed in August 2002 and the Australian recommendation of Corporate Law Economic Reform Program, CLERP 9, are also considered.
- Publication type
- Conference paper
- Research centre
- Swinburne University of Technology. School of Business
- Source
- Proceedings of the 32nd Annual Meeting of the Western Decision Sciences Institute, Kauai, Hawaii, United States, 15-19 April 2003, pp. 82-84
- Publication year
- 2003
- Keyword(s)
- Audit independence; Auditing; Australia; Business ethics; Corporate governance
- Publisher
- Western Decision Sciences Institute
- Publisher URL
- http://www.wdsinet.org/
- Copyright
- Copyright © 2003 Antoinette Richardson and Irene Tempone. Published version reproduced here in accordance with the copyright policy of the publisher.
- Full text
- Peer reviewed
